https://www.taxtmi.com/caselaws?id=390805 The Tribunal held that the demand of Central Excise Duty against the Appellant was not sustainable solely based on third party records without corroborative evidence. The Show Cause Notice was barred by limitation under Section 11(4) of the Central Excise Act, 1944, due to a significant delay in issuance. The lack of concrete evidence and failure to corroborate allegations led to the appeal being allowed, relieving the Appellant from the duty, interest, and penalties. The judgment emphasized the necessity of substantial evidence, corroboration, and adherence to statutory limitations in excise duty matters. en-us Tue, 28 May 2019 00:00:00 +0530 Mon, 13 Jan 2020 07:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390805 The Tribunal held that the demand of Central Excise Duty against the Appellant was not sustainable solely based on third party records without corroborative evidence. The Show Cause Notice was barred by limitation under Section 11(4) of the Central Excise Act, 1944, due to a significant delay in issuance. The lack of concrete evidence and failure to corroborate allegations led to the appeal being allowed, relieving the Appellant from the duty, interest, and penalties. The judgment emphasized the necessity of substantial evidence, corroboration, and adherence to statutory limitations in excise duty matters. Case-Laws Central Excise Tue, 28 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390805