https://www.taxtmi.com/caselaws?id=345294 The Tribunal allowed the appeal, finding that the proceedings were time-barred due to the department's delay in issuing a Show Cause Notice. Additionally, the deductions claimed by the appellant for software costs were deemed justified based on previous adjudications involving the same appellant. The Tribunal emphasized the principle of consistency in departmental stance on similar issues and granted consequential relief to the appellant. en-us Wed, 12 Jul 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345294 The Tribunal allowed the appeal, finding that the proceedings were time-barred due to the department's delay in issuing a Show Cause Notice. Additionally, the deductions claimed by the appellant for software costs were deemed justified based on previous adjudications involving the same appellant. The Tribunal emphasized the principle of consistency in departmental stance on similar issues and granted consequential relief to the appellant. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345294