https://www.taxtmi.com/caselaws?id=346714 For computing the normal period under Section 11A(3)(ii)(a), the relevant date was treated as the date duty became payable under the Act or rules, including the due date for filing the monthly return; on that basis, the November 1997 period fell within the show cause notice dated 5-6-1998, and the demand from 1-11-1997 onward was covered. Penalty under Section 209A was held unsustainable against a partner where there was no possession of the goods and no basis to infer prior knowledge that they were liable to confiscation; the penalty was therefore deleted. en-us Fri, 06 Jan 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346714 For computing the normal period under Section 11A(3)(ii)(a), the relevant date was treated as the date duty became payable under the Act or rules, including the due date for filing the monthly return; on that basis, the November 1997 period fell within the show cause notice dated 5-6-1998, and the demand from 1-11-1997 onward was covered. Penalty under Section 209A was held unsustainable against a partner where there was no possession of the goods and no basis to infer prior knowledge that they were liable to confiscation; the penalty was therefore deleted. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346714