2018 (8) TMI 605

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....nty This appeal is directed against the impugned order dated 31.10.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune. The appellant has assailed the impugned order on the ground that the show-cause notice has been issued by the Department beyond the period of 5 years from the relevant date and accordingly, the proceedings initiated cannot be sustained for confirmation of the adju....

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....he appellant. Further, I also find from the observation of the Commissioner (Appeals) that the Department was not in possession of any documentary evidence to prove the date of receipt of the show-cause notice by the appellant. In the present case, since the requirement of Section 37C of the Act has not been complied with by the Department, I am of the view that the date of receipt of the show-cau....