https://www.taxtmi.com/caselaws?id=370012 The Tribunal allowed the appeal, setting aside the order on the ground of limitation. The demand was deemed unsustainable as the Show Cause Notice was issued beyond the permissible period, rejecting the Revenue's arguments on exemption eligibility and enforcement of the B-17 Bond. The Tribunal emphasized the appellant's transparent actions, lack of suppression of facts, and bona fide belief in their entitlement to the exemption. The decision highlighted adherence to procedural requirements and absence of malafide intent, focusing on the issue of limitation rather than delving into the merits of the case. en-us Thu, 01 Nov 2018 00:00:00 +0530 Wed, 07 Nov 2018 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370012 The Tribunal allowed the appeal, setting aside the order on the ground of limitation. The demand was deemed unsustainable as the Show Cause Notice was issued beyond the permissible period, rejecting the Revenue's arguments on exemption eligibility and enforcement of the B-17 Bond. The Tribunal emphasized the appellant's transparent actions, lack of suppression of facts, and bona fide belief in their entitlement to the exemption. The decision highlighted adherence to procedural requirements and absence of malafide intent, focusing on the issue of limitation rather than delving into the merits of the case. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370012