2016 (1) TMI 594 - SCH - Central Excise

Extended period of limitation - validity of show cause notice - Held that - Not only the show cause notices issued are held to be time barred by the Customs Excise and Service Tax Appellate Tribunal 2006 (1) TMI 599 - CESTAT MUMBAI and rightly so but we also find that the order was passed on the basis of test reports and in spite of specific request of the assessee for giving them an opportunity to cross-examine the witnesses the opportunity was denied to the assessee thereby infringing the principles of natural justice.

Summary

The Supreme Court dismissed the appeal as show cause notices were time-barred and the appellant was denied the opportunity to cross-examine witnesses, infringing natural justice principles. (Case: 2016 (1) TMI 594 - SC)