https://www.taxtmi.com/caselaws?id=31618 A demand denying SSI exemption was held time-barred because the assessee had already disclosed the relevant duty position and the department had prior knowledge before issue of the show cause notice. Penalties were also set aside: the assessee's conduct was treated as bona fide, with no evidence of deliberate defiance or contumacious behaviour, and no material showed any offence by Shri N. Ramachandran warranting penalty under Rule 209A. The Revenue's objection to cum-duty treatment was treated as infructuous once the principal demand failed on limitation. en-us Tue, 29 Apr 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31618 A demand denying SSI exemption was held time-barred because the assessee had already disclosed the relevant duty position and the department had prior knowledge before issue of the show cause notice. Penalties were also set aside: the assessee's conduct was treated as bona fide, with no evidence of deliberate defiance or contumacious behaviour, and no material showed any offence by Shri N. Ramachandran warranting penalty under Rule 209A. The Revenue's objection to cum-duty treatment was treated as infructuous once the principal demand failed on limitation. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31618