https://www.taxtmi.com/caselaws?id=450498 The Tribunal set aside the impugned order, allowing the appeal by the Appellant, a 100% EOU, against the demand for a short levy of import duties. It concluded that the demand was time-barred, as the Show Cause Notice was issued ten years post-contravention, beyond the permissible limitation period. The Tribunal found no evidence of suppression or intent to evade duty, noting that the lower authorities improperly invoked the extended period of limitation based solely on the B-17 Bond without adequate justification. Consequently, the demand was deemed invalid, and the appeal was allowed. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450498 The Tribunal set aside the impugned order, allowing the appeal by the Appellant, a 100% EOU, against the demand for a short levy of import duties. It concluded that the demand was time-barred, as the Show Cause Notice was issued ten years post-contravention, beyond the permissible limitation period. The Tribunal found no evidence of suppression or intent to evade duty, noting that the lower authorities improperly invoked the extended period of limitation based solely on the B-17 Bond without adequate justification. Consequently, the demand was deemed invalid, and the appeal was allowed. Case-Laws Central Excise Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450498