https://www.taxtmi.com/caselaws?id=360725 The Tribunal found the show cause notice dated 02.04.2012 to be beyond the limitation period as the department was aware of the activity, rendering the notice time-barred. Consequently, the impugned order was set aside, and both appeals were allowed. Regarding subsequent show cause notices, the Tribunal deemed them unsustainable due to the prior invocation of the extended limitation period and lack of evidence of fraud or collusion. The eligibility for exemption under Notification No.214/86-CE was not explicitly addressed in the final decision. All six appeals were allowed, granting consequential relief to the appellants. en-us Wed, 04 Apr 2018 00:00:00 +0530 Tue, 22 May 2018 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360725 The Tribunal found the show cause notice dated 02.04.2012 to be beyond the limitation period as the department was aware of the activity, rendering the notice time-barred. Consequently, the impugned order was set aside, and both appeals were allowed. Regarding subsequent show cause notices, the Tribunal deemed them unsustainable due to the prior invocation of the extended limitation period and lack of evidence of fraud or collusion. The eligibility for exemption under Notification No.214/86-CE was not explicitly addressed in the final decision. All six appeals were allowed, granting consequential relief to the appellants. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360725