https://www.taxtmi.com/caselaws?id=779592 CESTAT held the duty demand, interest and penalty set aside as the show-cause notice was barred by limitation. The shortage basis arose from the assessee's own statutory records and filed returns uncovered at audit; there was no suppression or intent to evade duty and the department's delay in scrutiny, not appellant's concealment, led to late issuance of notice. Following precedent, the Tribunal declined to examine merits and allowed the appeal, ruling the demand wholly time-barred. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779592 CESTAT held the duty demand, interest and penalty set aside as the show-cause notice was barred by limitation. The shortage basis arose from the assessee's own statutory records and filed returns uncovered at audit; there was no suppression or intent to evade duty and the department's delay in scrutiny, not appellant's concealment, led to late issuance of notice. Following precedent, the Tribunal declined to examine merits and allowed the appeal, ruling the demand wholly time-barred. Case-Laws Central Excise Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779592