https://www.taxtmi.com/caselaws?id=351958 A show cause notice under the Central Excise Act was challenged as time-barred under Section 11A. The notice covered a period extending beyond the normal six-month limitation, but the discussion turned on the statutory wording applicable during the relevant period when the extended limitation provision was invoked. On the facts stated, the notice was found unsustainable on limitation, and the demand could not be maintained. The impugned order was therefore set aside in favour of the assessee. en-us Fri, 08 Sep 2017 00:00:00 +0530 Thu, 28 Dec 2017 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351958 A show cause notice under the Central Excise Act was challenged as time-barred under Section 11A. The notice covered a period extending beyond the normal six-month limitation, but the discussion turned on the statutory wording applicable during the relevant period when the extended limitation provision was invoked. On the facts stated, the notice was found unsustainable on limitation, and the demand could not be maintained. The impugned order was therefore set aside in favour of the assessee. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351958