2008 (4) TMI 651

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.... Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we find that the appeal can be decided on the point of limitation itself. Show cause notice was issued on 9-1-89 for the period 1986-87 i.e. beyond the normal period of limitation. The adjudicating authority, while deciding the issue, has observed that no penalty i....