https://www.taxtmi.com/caselaws?id=765885 The CESTAT Hyderabad allowed the appellant's appeal against a time-barred show cause notice (SCN). The Revenue contended that goods were initially exported under EPCG scheme without excise duty payment, not under bond, and questioned fulfillment of re-export obligations under N/N.158/95-CUS. The tribunal held that the SCN was issued beyond the prescribed period under Section 28(1)(a) of the Customs Act, 1962, and found no misstatement or suppression of facts by the appellant, making the appeal allowable. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765885 The CESTAT Hyderabad allowed the appellant's appeal against a time-barred show cause notice (SCN). The Revenue contended that goods were initially exported under EPCG scheme without excise duty payment, not under bond, and questioned fulfillment of re-export obligations under N/N.158/95-CUS. The tribunal held that the SCN was issued beyond the prescribed period under Section 28(1)(a) of the Customs Act, 1962, and found no misstatement or suppression of facts by the appellant, making the appeal allowable. Case-Laws Customs Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765885