https://www.taxtmi.com/caselaws?id=273606 A demand for the period up to February 2012 was treated as time-barred because it was covered by an earlier Tribunal ruling on identical facts. For March 2012, the show cause notice did not survive because duty had already been paid at the full rate before adjudication, attracting Section 11A(2B) of the Central Excise Act, 1944. The Tribunal therefore did not proceed to finally determine classification for that month once duty payment had been made. The entire demand was set aside, with consequential relief available according to law. en-us Wed, 28 Sep 2016 00:00:00 +0530 Thu, 05 Jul 2018 06:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273606 A demand for the period up to February 2012 was treated as time-barred because it was covered by an earlier Tribunal ruling on identical facts. For March 2012, the show cause notice did not survive because duty had already been paid at the full rate before adjudication, attracting Section 11A(2B) of the Central Excise Act, 1944. The Tribunal therefore did not proceed to finally determine classification for that month once duty payment had been made. The entire demand was set aside, with consequential relief available according to law. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273606