2012 (1) TMI 182

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....None ORAL ORDER (Per : HONOURABLE MS JUSTICE SONIA GOKANI) 1. Challenge in this petition is to the order of the CESTAT dated 21.2.2011 proposing following questions for our consideration : (a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the demand raised by the Department is barred by limitation, department is ....

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....the issue of limitation as the show cause notice which was for the period April 2005 to December 2007 was issued on 2.4.2007 but was challenged beyond the normal period of limitation. On the ground that there was neither any fraud, collusion or any wilful mis­statement or suppression of facts or contravention of any of the provisions of the Act or the rules made thereunder, that can be attribu....