https://www.taxtmi.com/caselaws?id=52796 The appeal before the Appellate Tribunal CESTAT, Bangalore, was successful as the Tribunal concluded that the duty demand in the show cause notice was time-barred. The appellants contested the demand on both merit and limitation grounds, emphasizing that the disagreement on assessable values did not amount to suppression of facts. The premature show cause notice was deemed misconceived, leading to the setting aside of the impugned order. The appellant was granted entitlement to any consequential relief, with the availability of Modvat credit for duty paid on captively consumed goods being highlighted as a factor against the allegation of evasion. en-us Tue, 17 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 18:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52796 The appeal before the Appellate Tribunal CESTAT, Bangalore, was successful as the Tribunal concluded that the duty demand in the show cause notice was time-barred. The appellants contested the demand on both merit and limitation grounds, emphasizing that the disagreement on assessable values did not amount to suppression of facts. The premature show cause notice was deemed misconceived, leading to the setting aside of the impugned order. The appellant was granted entitlement to any consequential relief, with the availability of Modvat credit for duty paid on captively consumed goods being highlighted as a factor against the allegation of evasion. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52796