https://www.taxtmi.com/caselaws?id=404963 The Supreme Court ruled in favor of the appellant in a case concerning the classification of "Relays" and the timeliness of show cause-cum-demand notices under the Central Excise Act, 1944. The Court held that the relays should be classified under Chapter 86, not Chapter 85, due to their exclusive use in railway signaling equipment. Additionally, the Court found that the show cause notices issued by the Department were time-barred under Section 11A, as they were beyond the normal limitation periods. As a result, the Court allowed the appeal, setting aside previous orders and notices, with no costs awarded. en-us Mon, 08 Mar 2021 00:00:00 +0530 Fri, 28 May 2021 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404963 The Supreme Court ruled in favor of the appellant in a case concerning the classification of "Relays" and the timeliness of show cause-cum-demand notices under the Central Excise Act, 1944. The Court held that the relays should be classified under Chapter 86, not Chapter 85, due to their exclusive use in railway signaling equipment. Additionally, the Court found that the show cause notices issued by the Department were time-barred under Section 11A, as they were beyond the normal limitation periods. As a result, the Court allowed the appeal, setting aside previous orders and notices, with no costs awarded. Case-Laws Central Excise Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404963