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    <title>2006 (8) TMI 50 - HIGH COURT OF PUNJAB &amp; HARYANA (CHANDIGARH)</title>
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    <description>The High Court declined to interfere with the Tribunal&#039;s view that the excise demand was time-barred, because the show cause notice was issued much later than the relevant period and only a small portion of the demand could, on the Revenue&#039;s own computation, fall within the extended limitation period. The limited period involved and the small amount in dispute also weighed against interference. The reference petition was not entertained, and the Tribunal&#039;s order was left undisturbed.</description>
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      <description>The High Court declined to interfere with the Tribunal&#039;s view that the excise demand was time-barred, because the show cause notice was issued much later than the relevant period and only a small portion of the demand could, on the Revenue&#039;s own computation, fall within the extended limitation period. The limited period involved and the small amount in dispute also weighed against interference. The reference petition was not entertained, and the Tribunal&#039;s order was left undisturbed.</description>
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