2015 (9) TMI 813

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....lant Revenue has approached this Court being aggrieved by the order passed by the learned CESTAT, Ahmedabad dated 27th December 2013 thereby allowing the appeal filed by the Respondent who had in turn challenged the order passed by the Commissioner (Appeals), Central Excise and Customs, Daman. 2. The facts in brief giving rise to the present Appeal are as under : It was found in the audit that du....

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....Appeal. 3. Mr. Rao, learned counsel appearing for the Revenue submits that though a limitation of one years is provided under Section 28 for taking the action, no such limitation is provided under sub-section (2) of Section 61 of the Customs Act. The learned counsel, therefore, submits that the learned Tribunal has grossly erred in holding that the show cause notices were beyond limitation. The l....

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.... provisions, then an action has to be taken within a reasonable period and such reasonable period would very much vary from six months to five years. While holding so, the learned CESTAT has relied on the judgment of the Apex Court in the case of Government of India v. Citedal Fine Pharmaceuticals reported in 1989 (42) E.L.T. 515 (SC). The Apex Court in the said case has in unequivocal terms held ....