https://www.taxtmi.com/caselaws?id=46305 The High Court found the show cause notices unsustainable as they were issued beyond the one-year limit under Section 11A without alleging fraud, collusion, or wilful mis-statement. The court quashed the penalty initiation sought against the petitioners, who challenged the demand notices questioning duty payments on cotton fabrics, based on a disputed interpretation of a 1977 notification exempting such fabrics from excess duty. The court emphasized the importance of informing parties of allegations for natural justice and defense, ultimately ruling in favor of the petitioners due to the notices' time-barred nature. en-us Fri, 01 Mar 2002 00:00:00 +0530 Sat, 17 Jul 2010 11:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46305 The High Court found the show cause notices unsustainable as they were issued beyond the one-year limit under Section 11A without alleging fraud, collusion, or wilful mis-statement. The court quashed the penalty initiation sought against the petitioners, who challenged the demand notices questioning duty payments on cotton fabrics, based on a disputed interpretation of a 1977 notification exempting such fabrics from excess duty. The court emphasized the importance of informing parties of allegations for natural justice and defense, ultimately ruling in favor of the petitioners due to the notices' time-barred nature. Case-Laws Central Excise Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46305