https://www.taxtmi.com/caselaws?id=167130 The Tribunal unanimously held that the show cause notice issued by the Government of India against M/s. Modi Spinning and Weaving Mills was time-barred under Section 131(5) of the Customs Act, 1962, as it exceeded the six-month limitation period for cases of short-levy or non-levy. The interpretation of "levy" and "short levy" was crucial in determining the applicability of the limitation period. Despite a dissenting opinion, the majority decision favored dropping the notice against M/s. Modi Spinning and Weaving Mills while upholding the notice against M/s. Bharat Vijay Mills due to the differential treatment of erroneous refund and short-levy cases. en-us Fri, 17 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 16:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167130 The Tribunal unanimously held that the show cause notice issued by the Government of India against M/s. Modi Spinning and Weaving Mills was time-barred under Section 131(5) of the Customs Act, 1962, as it exceeded the six-month limitation period for cases of short-levy or non-levy. The interpretation of "levy" and "short levy" was crucial in determining the applicability of the limitation period. Despite a dissenting opinion, the majority decision favored dropping the notice against M/s. Modi Spinning and Weaving Mills while upholding the notice against M/s. Bharat Vijay Mills due to the differential treatment of erroneous refund and short-levy cases. Case-Laws Customs Fri, 17 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167130