2012 (11) TMI 523

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....  Per: S S Kang: 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of duty of Rs.1,15,70,408/-, interest and penalty. The demand is for the period April 2003 to March 2006 and the Show Cause notice is dated 21.10.2010 issued by invoking the extended period of limitation on the ground of suppression with intent to evade payment of duty. 3. Brief facts of the....

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.... audit para was closed. Subsequently the issue was reopened by Revenue and a Show Cause notice was issued invoking the extended period of limitation. Applicant submitted that the show cause notice was issued in the year 2010 demanding duty even more than five years which is not permissible. The contention is that in response to the audit para applicant filed a detailed reply and the audit para was....