2000 (9) TMI 778

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....t, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The demand of duty has been challenged on the ground of limitation. Duty of Rs. 7,07,945.67 has been confirmed for the period 1-8-91 to 21-2-92 by issuing show cause notice on 28-8-96. 2. Shri B.N. Chattopadhyay, ld. consultant submits that during the relevant period, th....

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.... months from the date of passing of the Supreme Court's judgment, the limitation will not apply. 3. We have heard Shri R.K. Roy, ld. JDR, who draws our attention to the allegations made in the show cause notice as regards misdeclaration of the goods. 4. After giving our careful consideration to the arguments advanced from both the sides we find that during the relevant period, clas....

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.... Madhya Pradesh, 1989 (43) E.L.T. 790 Supreme Court has decided that cause of action does not arise from the date of original adverse order is passed, but from the date of the order of the higher authorities, where the statutory reliefs, such as, appeal, revision or representation is provided. In the present case, the classification of block board has been decided by the Supreme Court in their ord....