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2015 (7) TMI 1157 - CESTAT MUMBAIDemand - Penalty - Notification No. 13/81-Cus dt. 9.2.1981 - 100% EOU - Held that: - The show cause notice demanded duty under proviso to Section 28(1) and the demand was clearly time barred Commissioner in his order, although referring to violation of Notification No. 13/81, does not mention that in terms of the Bond executed by 100% EOU there is no time limit for demand of duty. Regarding Penalty - Held that: - once the goods are held not liable to confiscation, the question of penalty does not arise under Section 112 of the Act - Decided in favor of the assessee.
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