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Central Excise - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Service of show cause notice - in absence of any evidence ...


Show Cause Notice Invalidated for Being Time-Barred Due to Lack of Proof of Service Before Deadline.

December 12, 2012

Case Laws     Central Excise     AT

Service of show cause notice - in absence of any evidence regarding service of show cause notice on the respondent prior to 22-7-2005, the impugned order of Commissioner (Appeals) holding the show cause notice to be time barred cannot be faulted. - AT

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