Supreme Court Allows Appeal in Central Excise Duty Case Due to Time Bar on Demand Notices. The court found that the demands raised by the department were time-barred as the show-cause notices were issued beyond the one-year limitation period stipulated for non-levy or short-levy of duty....
The case involved appeals by Sarabhai M. Chemicals against a decision by the Customs, Excise and Gold (Control) Appellate Tribunal regarding the applicability of an exemption notification under the Ce...




