CESTAT Kolkata: Show Cause Notice Time-Barred After 6 Months

The Appellate Tribunal CESTAT, Kolkata held that a show cause notice issued after 6 months from joint physical stock verification is time-barred. The appellant's appeal was allowed without pre-deposit, scheduled for regular hearing on 7-1-2005.

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The Appellate Tribunal CESTAT, Kolkata ruled that a show cause notice issued after 6 months from joint physical stock verification is time-barred. The appellant's appeal was allowed without pre-deposit, scheduled for regular hearing on 7-1-2005.

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