https://www.taxtmi.com/caselaws?id=366714 The tribunal allowed the appeal, setting aside the impugned order due to the time-barred show cause notice, lack of duty demand, and absence of substantive evidence supporting the penalties imposed on the appellants. The tribunal found the notice to be completely time-barred, emphasizing that no demand was raised within five years of detection, as per the Nagpur Alloys Castings Ltd. judgment. The adjudicating authority failed to address the limitation issue, leading to the setting aside of the impugned order on this ground. en-us Fri, 31 Aug 2018 00:00:00 +0530 Mon, 10 Sep 2018 08:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366714 The tribunal allowed the appeal, setting aside the impugned order due to the time-barred show cause notice, lack of duty demand, and absence of substantive evidence supporting the penalties imposed on the appellants. The tribunal found the notice to be completely time-barred, emphasizing that no demand was raised within five years of detection, as per the Nagpur Alloys Castings Ltd. judgment. The adjudicating authority failed to address the limitation issue, leading to the setting aside of the impugned order on this ground. Case-Laws Central Excise Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366714