https://www.taxtmi.com/caselaws?id=368309 Demand and penalty were held to be barred by limitation because the show cause notice was issued beyond the normal period and the record did not show suppression of facts or misdeclaration. The goods were described as consumables in both the EPCG licence and the bills of entry, and the dispute arose from interpretation of the exemption notification rather than concealment of material facts. On that basis, invocation of the extended period was not justified, and the demand was treated as time-barred. The limitation finding was sustained, and the Revenue did not press any specific limitation ground in appeal. en-us Wed, 03 Oct 2018 00:00:00 +0530 Sat, 06 Oct 2018 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368309 Demand and penalty were held to be barred by limitation because the show cause notice was issued beyond the normal period and the record did not show suppression of facts or misdeclaration. The goods were described as consumables in both the EPCG licence and the bills of entry, and the dispute arose from interpretation of the exemption notification rather than concealment of material facts. On that basis, invocation of the extended period was not justified, and the demand was treated as time-barred. The limitation finding was sustained, and the Revenue did not press any specific limitation ground in appeal. Case-Laws Customs Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368309