https://www.taxtmi.com/caselaws?id=190262 The Tribunal ruled in favor of the appellant, setting aside the order demanding duty, interest, and penalty. It was found that the appellant, not being the manufacturer of the goods, was not liable for duty payment. The delay in issuing the show cause notice after five years was considered unsustainable, further supporting the appellant's position. As a result, the appeal was allowed, granting the appellant consequential relief, if applicable. en-us Fri, 06 Feb 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190262 The Tribunal ruled in favor of the appellant, setting aside the order demanding duty, interest, and penalty. It was found that the appellant, not being the manufacturer of the goods, was not liable for duty payment. The delay in issuing the show cause notice after five years was considered unsustainable, further supporting the appellant's position. As a result, the appeal was allowed, granting the appellant consequential relief, if applicable. Case-Laws Central Excise Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190262