https://www.taxtmi.com/caselaws?id=345403 The Tribunal found the Show Cause Notice unsustainable, setting aside the Order-in-Original and ruling in favor of the appellant. The duty demand for periods before 13.05.2005 was deemed invalid as the duty liability for un-plated jewelry did not exist retroactively. Additionally, the assessment of duty for the period from 13.05.2005 to 10.10.2005 lacked support and failed to establish the necessary criteria for duty imposition, leading to the Notice being considered unsustainable for that period as well. en-us Mon, 12 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345403 The Tribunal found the Show Cause Notice unsustainable, setting aside the Order-in-Original and ruling in favor of the appellant. The duty demand for periods before 13.05.2005 was deemed invalid as the duty liability for un-plated jewelry did not exist retroactively. Additionally, the assessment of duty for the period from 13.05.2005 to 10.10.2005 lacked support and failed to establish the necessary criteria for duty imposition, leading to the Notice being considered unsustainable for that period as well. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345403