https://www.taxtmi.com/caselaws?id=52003 The Tribunal allowed the appeal filed by M/s. Punjab Laminates Pvt. Ltd., ruling that the extended period of limitation for demanding duty under Section 11A(1) of the Central Excise Act could not be applied. The demand for duty from January 8, 1993, to March 31, 1994, was deemed time-barred due to the delayed issuance of the show cause notice, as the classification list was revised with reasons provided and approved by the appropriate officer. The appeal was allowed solely on the basis of the time limit issue, without addressing the case's merits. en-us Thu, 26 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 17:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52003 The Tribunal allowed the appeal filed by M/s. Punjab Laminates Pvt. Ltd., ruling that the extended period of limitation for demanding duty under Section 11A(1) of the Central Excise Act could not be applied. The demand for duty from January 8, 1993, to March 31, 1994, was deemed time-barred due to the delayed issuance of the show cause notice, as the classification list was revised with reasons provided and approved by the appropriate officer. The appeal was allowed solely on the basis of the time limit issue, without addressing the case's merits. Case-Laws Central Excise Thu, 26 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52003