https://www.taxtmi.com/caselaws?id=780411 Gujarat HC dismissed the Revenue's appeal, upholding the Tribunal's finding that the assessee, an EOU, had voluntarily discharged duty and interest on inputs consumed and had not suppressed material information. The Court held Sections 28(2B) of the Customs Act and 11A(2B) of the Central Excise Act were rightly applied to negate the need for a show-cause notice and that the extended limitation could not be invoked. Penalty under s.114 Customs and s.11AC Central Excise was consequently not sustainable. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780411 Gujarat HC dismissed the Revenue's appeal, upholding the Tribunal's finding that the assessee, an EOU, had voluntarily discharged duty and interest on inputs consumed and had not suppressed material information. The Court held Sections 28(2B) of the Customs Act and 11A(2B) of the Central Excise Act were rightly applied to negate the need for a show-cause notice and that the extended limitation could not be invoked. Penalty under s.114 Customs and s.11AC Central Excise was consequently not sustainable. Case-Laws Customs Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780411