https://www.taxtmi.com/caselaws?id=449929 The Tribunal set aside the penalties imposed on the appellant for non-filing of returns under the Central Excise Rules, 2002, amounting to Rs.96,000. The Tribunal determined that the extended period of limitation was improperly invoked, as the show cause notice issued post-CGST Act, 2017 lacked jurisdiction. The appeal was allowed, and the impugned order was annulled due to procedural irregularities and invalid grounds for the extended period. en-us Thu, 22 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449929 The Tribunal set aside the penalties imposed on the appellant for non-filing of returns under the Central Excise Rules, 2002, amounting to Rs.96,000. The Tribunal determined that the extended period of limitation was improperly invoked, as the show cause notice issued post-CGST Act, 2017 lacked jurisdiction. The appeal was allowed, and the impugned order was annulled due to procedural irregularities and invalid grounds for the extended period. Case-Laws Central Excise Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449929