2011 (5) TMI 492

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....bnam Synthetics, the appellants is 100% EOU engaged in the manufacture of Textured/Crimped Yarn and knitted Fabrics. On verification of the stock, a shortage of 28028 Kgs of imported POY was noticed. Subsequently, show cause notice was issued for demanding of differential duty and the original adjudicating authority has confirmed the demand of Rs. 2,57,253/- along with interest and imposing equal ....

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....i Rafique Ibrahim Memon was established on the basis of various statements recorded and the circumstantial evidences.   3. The appellant also contended that there was delay in issuance of show cause notice after completion of enquiry. There is no doubt that in order to examine whether the show cause notice is time barred or not, the method to be adopted is to go back five years or one year f....