TaxTMI 
TaxTMI 
2013 (12) TMI 819
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....not considered the ground of limitation raised in the memo of appeal. Though, we find that ld. Advocate has not pleaded and not placed any evidence on record to show that the plea of limitation was raised at the time of hearing of the appeal, nevertheless, we propose to decide the said issue in view of the fact that the same was raised in the memo of appeal. We, accordingly, pass the following order on the point of limitation, by adding following paragraphs in between Paragraphs 8 and 9 of the said order. 8.A1 It stand pleaded before us that the rice was detained by the Customs officers on 15-3-2010 and Show Cause Notice stand issued on 23-9-2010, the same is barred by limitation, having been issued beyond the period of 6 months from the d....
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....e question which arises for consideration is as to whether the Show Cause Notice issued within 6 months from the date of seizure is in accordance with the provisions of Section 110(2) of the Act. The applicant has strongly relied upon the judgment of Hon'ble High Court of Kolkata in the case of E.S.I. Ltd. referred supra, in support of his submission that the Show Cause Notice is required to be issued within 6 months from the date of detention. We have seen that the said decision of Hon'ble High Court of Kolkata. Briefly stated, the facts in that case were that the goods were first detained on 9-11-2010. Subsequently, the room where the detained goods were kept, was sealed on 22-11-2000. Formal seizure of the goods was made on 1-3-2001, un....