https://www.taxtmi.com/caselaws?id=365133 The appeal challenged the issuance of a show-cause notice under Section 11A(1) of the Central Excise Act, 1944, beyond the 5-year period. The Member (Judicial) found discrepancies in the communication of the notice and lack of evidence establishing the date of receipt. As the notice exceeded the limitation period, it could not be used to confirm the demanded amount for the disputed period. Consequently, the appeal was allowed in favor of the appellant, emphasizing the importance of adhering to statutory time limitations in tax proceedings under the Act. en-us Wed, 18 Jul 2018 00:00:00 +0530 Sat, 11 Aug 2018 07:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365133 The appeal challenged the issuance of a show-cause notice under Section 11A(1) of the Central Excise Act, 1944, beyond the 5-year period. The Member (Judicial) found discrepancies in the communication of the notice and lack of evidence establishing the date of receipt. As the notice exceeded the limitation period, it could not be used to confirm the demanded amount for the disputed period. Consequently, the appeal was allowed in favor of the appellant, emphasizing the importance of adhering to statutory time limitations in tax proceedings under the Act. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365133