https://www.taxtmi.com/caselaws?id=344146 The appeal filed by the assessee-Appellants was allowed based on the time-barred nature of the demands. The court found that the demands for recovery of excess rebate were beyond the limitation period, as the rebates were granted in 1977 and 1978, while the show cause notices were issued in 1982. Relying on legal precedents and a Supreme Court ruling, the court concluded that the Department cannot recover excess production rebate under Section 11-A due to time limitations, leading to the setting aside of the impugned order and allowing the appeal. en-us Tue, 16 May 2017 00:00:00 +0530 Fri, 09 Jun 2017 05:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344146 The appeal filed by the assessee-Appellants was allowed based on the time-barred nature of the demands. The court found that the demands for recovery of excess rebate were beyond the limitation period, as the rebates were granted in 1977 and 1978, while the show cause notices were issued in 1982. Relying on legal precedents and a Supreme Court ruling, the court concluded that the Department cannot recover excess production rebate under Section 11-A due to time limitations, leading to the setting aside of the impugned order and allowing the appeal. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344146