https://www.taxtmi.com/caselaws?id=391858 The High Court upheld the Tribunal's decision in a tax appeal case, ruling that the respondent was not liable for Central Excise Duty under Section 36A of the Central Excise Act, 1944. The Court found that the demand was time-barred due to the department's delay in issuing the show cause notice. Additionally, penalties imposed against the respondents were set aside as the respondent was not considered a manufacturer of excisable goods. The Court emphasized that no duty could be demanded from the respondent, leading to the dismissal of the appeal. en-us Thu, 30 Jan 2020 00:00:00 +0530 Fri, 07 Feb 2020 21:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391858 The High Court upheld the Tribunal's decision in a tax appeal case, ruling that the respondent was not liable for Central Excise Duty under Section 36A of the Central Excise Act, 1944. The Court found that the demand was time-barred due to the department's delay in issuing the show cause notice. Additionally, penalties imposed against the respondents were set aside as the respondent was not considered a manufacturer of excisable goods. The Court emphasized that no duty could be demanded from the respondent, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391858