https://www.taxtmi.com/caselaws?id=381658 The Tribunal set aside the impugned order, finding the demand unsustainable on merits because no amount was shown as representing excise duty in the appellant's documents, the goods were fully exempt from duty until 2008, the principle of res judicata did not apply due to the issuance of a new show cause notice under amended provisions, and the demand was time-barred as per the limitation period under Section 11A. The appeal was allowed with consequential benefits as per law. en-us Wed, 12 Jun 2019 00:00:00 +0530 Mon, 24 Feb 2020 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381658 The Tribunal set aside the impugned order, finding the demand unsustainable on merits because no amount was shown as representing excise duty in the appellant's documents, the goods were fully exempt from duty until 2008, the principle of res judicata did not apply due to the issuance of a new show cause notice under amended provisions, and the demand was time-barred as per the limitation period under Section 11A. The appeal was allowed with consequential benefits as per law. Case-Laws Central Excise Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381658