2008 (1) TMI 272

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....Dr. S. L. Peeran Member (J) (Oral)] - This is a Revenue appeal on short point against the Commissioner's Order No.136/2006 CE dated 9.5.2006 by which he has set aside part demand on the ground of limitation for the period from 1.10.1999 to 31.3.2003 demanded by the show cause notice dated 21.4.2005. He has noted in the impugned order that the assessee had taken up the issue on applicability of Ser....

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.... the grounds for invoking larger period have not been substantiated in the show cause notice. Therefore, he held that the larger period was not invokable. For the part of the demands, he has remanded the case for de novo. This is under challenge. 2. I have gone through the grounds of appeal and heard learned JDR. 3. The learned JDR read out the grounds and pointed out that the details had no....