https://www.taxtmi.com/caselaws?id=351950 The Tribunal found that the show cause notice was not time-barred as the Department initiated proceedings within 5 years of obtaining information. Citing precedent, the Tribunal held that in cases of suppression of facts, a notice can be issued within the 5-year limitation period from the date of knowledge by the Department. Regarding the violation of natural justice, the Tribunal ruled in favor of the appellant, remanding the case for cross-examination of witnesses. The appellant was granted a personal hearing to raise relevant issues during the fresh adjudication process, emphasizing the importance of natural justice. en-us Thu, 16 Nov 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351950 The Tribunal found that the show cause notice was not time-barred as the Department initiated proceedings within 5 years of obtaining information. Citing precedent, the Tribunal held that in cases of suppression of facts, a notice can be issued within the 5-year limitation period from the date of knowledge by the Department. Regarding the violation of natural justice, the Tribunal ruled in favor of the appellant, remanding the case for cross-examination of witnesses. The appellant was granted a personal hearing to raise relevant issues during the fresh adjudication process, emphasizing the importance of natural justice. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351950