2015 (11) TMI 1101

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Full Text of the Document

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....K. Das Heard both the sides and perused the records.  2. The learned Advocate on behalf of the Appellant submits that there is a demand of duty for the period 2004-05 by show cause notice dt.16.04.2010 which is beyond the extended period of limitation of 5 years.  He fairly submits that this issue was not raised before the lower authorities.  It is a question of law and can be tak....