2009 (4) TMI 604

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....Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is engaged in the manufacture of cotton fabric and cotton garments. During the relevant period for the purpose of present appeal, i.e. April 1997 to 23-2-1998, they were availing the benefit of Notification No. 7/1997 and No. 4/1997, by way of filing classification list. However,....

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....ion was filed by them and it was reflected in the returns filed by assessee. At no point of time any objection was ever raised to the appellant's availing of the benefit of the two notifications. As such, submits the learned advocate that the notice having been issued after normal period of limitation of six months is grossly barred by limitation. Drawing our attention to the show cause notice, he....

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....parately in the classification list. 3. After having heard the learned JDR, who reiterates the reasonings of the authorities below, we find that the show cause notice is admittedly beyond the normal period of limitation. It also says that during the scrutiny of the record maintained by the appellant i.e. RG 12 register, invoice, classification, declaration and RT 12 maintained by them, it ....