https://www.taxtmi.com/caselaws?id=352049 The Tribunal dismissed the appeal in favor of the appellant, ruling that the show cause notice was not maintainable as there was no default at the time of issuance. The extended limitation period was invoked without valid grounds, rendering the notice unsustainable. The appellant's duty payment with interest after realizing the mistake in challan details was considered, resulting in no revenue loss to the Department. The respondent assessee was entitled to consequential benefits as per the law. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352049 The Tribunal dismissed the appeal in favor of the appellant, ruling that the show cause notice was not maintainable as there was no default at the time of issuance. The extended limitation period was invoked without valid grounds, rendering the notice unsustainable. The appellant's duty payment with interest after realizing the mistake in challan details was considered, resulting in no revenue loss to the Department. The respondent assessee was entitled to consequential benefits as per the law. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352049