https://www.taxtmi.com/caselaws?id=367694 The Tribunal allowed the appeal solely on the ground of limitation, as the show-cause notice issued beyond the prescribed timeframe was deemed barred by limitation. The judgment emphasized the importance of adhering to statutory timelines for issuing show-cause notices and highlighted the significance of legal precedents, burden of proof, and evolving interpretations in determining excisability and liability under the Central Excise Act. en-us Mon, 03 Sep 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367694 The Tribunal allowed the appeal solely on the ground of limitation, as the show-cause notice issued beyond the prescribed timeframe was deemed barred by limitation. The judgment emphasized the importance of adhering to statutory timelines for issuing show-cause notices and highlighted the significance of legal precedents, burden of proof, and evolving interpretations in determining excisability and liability under the Central Excise Act. Case-Laws Central Excise Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367694