https://www.taxtmi.com/caselaws?id=383706 The Tribunal ruled in favor of the assessee, dismissing the Department's appeal. It held that the show cause notice proposing recovery of Central Excise duty was time-barred as it should have been issued within one year of receiving information in 2009. Additionally, the Tribunal found insufficient evidence to support the allegations of clandestine manufacture/clearance, noting discrepancies in the evidence provided by the Department. Therefore, the Tribunal upheld the Commissioner (Appeals)'s decision, rejecting the Department's appeal on both issues. en-us Tue, 09 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383706 The Tribunal ruled in favor of the assessee, dismissing the Department's appeal. It held that the show cause notice proposing recovery of Central Excise duty was time-barred as it should have been issued within one year of receiving information in 2009. Additionally, the Tribunal found insufficient evidence to support the allegations of clandestine manufacture/clearance, noting discrepancies in the evidence provided by the Department. Therefore, the Tribunal upheld the Commissioner (Appeals)'s decision, rejecting the Department's appeal on both issues. Case-Laws Central Excise Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383706