https://www.taxtmi.com/caselaws?id=770126 Delay in filing the appeal before the Commissioner (Appeals) was condoned because it was explained by financial difficulty and pre-deposit requirements, was not shown to be intentional, and involved no mala fide or undue benefit. The show cause notice and consequential orders were held unsustainable because the notice was vague and non-specific, did not clearly disclose the factual basis of the demand, and the extended period of limitation could not be invoked where the department already knew the relevant facts from an earlier notice based on the same audit material. The demand therefore could not survive. en-us Fri, 02 May 2025 00:00:00 +0530 Sat, 22 Nov 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770126 Delay in filing the appeal before the Commissioner (Appeals) was condoned because it was explained by financial difficulty and pre-deposit requirements, was not shown to be intentional, and involved no mala fide or undue benefit. The show cause notice and consequential orders were held unsustainable because the notice was vague and non-specific, did not clearly disclose the factual basis of the demand, and the extended period of limitation could not be invoked where the department already knew the relevant facts from an earlier notice based on the same audit material. The demand therefore could not survive. Case-Laws Central Excise Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770126