https://www.taxtmi.com/caselaws?id=765711 The Tribunal set aside the Commissioner (Appeals) order and allowed the appeal by M/s Shape Engineering Co. (P) Ltd., granting consequential relief. The Tribunal found the demand for central excise duty time-barred due to the improper invocation of the extended period of limitation under Section 11A of the Central Excise Act, 1944. The show cause notice lacked evidence of willful mis-statement or mis-representation, which are prerequisites for invoking the extended period. Consequently, the Tribunal did not address the substantive arguments regarding the exemption entitlement under Notification No. 6/2006-CE. en-us Fri, 07 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 12:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765711 The Tribunal set aside the Commissioner (Appeals) order and allowed the appeal by M/s Shape Engineering Co. (P) Ltd., granting consequential relief. The Tribunal found the demand for central excise duty time-barred due to the improper invocation of the extended period of limitation under Section 11A of the Central Excise Act, 1944. The show cause notice lacked evidence of willful mis-statement or mis-representation, which are prerequisites for invoking the extended period. Consequently, the Tribunal did not address the substantive arguments regarding the exemption entitlement under Notification No. 6/2006-CE. Case-Laws Central Excise Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765711