https://www.taxtmi.com/caselaws?id=337995 The Tribunal allowed the appellant's appeal, setting aside the Order-in-Original and Order-in-Appeal. The show cause notice issued after 19 months of audit was found unsustainable due to the absence of deliberate evasion, in line with the proviso to Section 11A of the Central Excise Act, 1944. The Tribunal emphasized the importance of adherence to legal provisions on limitation periods for issuing show cause notices and the requirement of deliberate intent to evade payment. The appellant was granted relief based on legal grounds and the principles established in the cited case law. en-us Thu, 29 Dec 2016 00:00:00 +0530 Mon, 23 Jan 2017 08:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337995 The Tribunal allowed the appellant's appeal, setting aside the Order-in-Original and Order-in-Appeal. The show cause notice issued after 19 months of audit was found unsustainable due to the absence of deliberate evasion, in line with the proviso to Section 11A of the Central Excise Act, 1944. The Tribunal emphasized the importance of adherence to legal provisions on limitation periods for issuing show cause notices and the requirement of deliberate intent to evade payment. The appellant was granted relief based on legal grounds and the principles established in the cited case law. Case-Laws Central Excise Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337995