2008 (1) TMI 792

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....el, Consultant, for the Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has preferred the present appeal. After hearing both the sides, I find that the appellate authority has held that the show cause notice issued on 9-7-2004 is barred by limitation, inasmuch as, the same stands issued after the period of six months from the date of se....

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..... after lapse of so much period. When the demand itself is time barred, when the original authority, while confirming the demand had held that interest is not leviable and payable, the question of any penalty either on the firm or on the proprietor could not be held to be sustainable in the Central Excise law and procedures. Therefore, it stands set aside in full." 2.  I find that the issu....