https://www.taxtmi.com/caselaws?id=468995 The civil appeal was dismissed because the Tribunal found, as a matter of fact, that the show cause notice was time-barred. That limitation finding was the sole basis for dismissal, and the Court expressly kept the classification issue open without deciding it. The operative effect was that the dispute ended on limitation alone, while the substantive classification question remained undecided and available for consideration in an appropriate case. en-us Mon, 14 Dec 2009 00:00:00 +0530 Thu, 28 May 2026 14:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468995 The civil appeal was dismissed because the Tribunal found, as a matter of fact, that the show cause notice was time-barred. That limitation finding was the sole basis for dismissal, and the Court expressly kept the classification issue open without deciding it. The operative effect was that the dispute ended on limitation alone, while the substantive classification question remained undecided and available for consideration in an appropriate case. Case-Laws Central Excise Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468995