Limitation for anti-dumping duty notice upheld where registered-post dispatch and no contrary proof showed timely service.

A short limitation analysis on a show cause notice for short levy of anti-dumping duty notes that the notice was issued within six months of the Bill of Entry. As the assessee produced no postal cover, affidavit, or other specific proof that service occurred only in July 2002, and the dispatch register showed registered-post dispatch on 17 May 2002, the notice was treated as served within a reasonable period. On those facts, the demand was held not to be time-barred and the issue was decided against the assessee.

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Issues: Whether the show cause notice demanding short levy of anti-dumping duty was served within the prescribed limitation period.

Analysis: The notice was issued within six months of the Bill of Entry, and the assessee did not produce postal cover, affidavit, or any specific evidence to show receipt only in July 2002. The dispatch register showed issuance by registered post on 17-5-2002, and in the absence of contrary proof the notice was held to have been served within a reasonable period. On these facts, the demand was not time-barred.

Conclusion: The issue was decided against the assessee and in favour of Revenue.

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