https://www.taxtmi.com/caselaws?id=777467 Appeal allowed. The tribunal found the adjudicating authority failed to establish the statutory ingredients required to invoke the five-year extended limitation under s.11A(4); the show-cause notice issuing demand for duty covering Sept 2012-Mar 2013 did not identify the relevant date or explain how it fell within the extended period. Consequently the Order-in-Original confirming duty was set aside in full, and the consequential interest and penalty imposed were held untenable and also quashed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Sat, 30 Aug 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777467 Appeal allowed. The tribunal found the adjudicating authority failed to establish the statutory ingredients required to invoke the five-year extended limitation under s.11A(4); the show-cause notice issuing demand for duty covering Sept 2012-Mar 2013 did not identify the relevant date or explain how it fell within the extended period. Consequently the Order-in-Original confirming duty was set aside in full, and the consequential interest and penalty imposed were held untenable and also quashed. Case-Laws Service Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777467