Show-cause notice issued for extended limitation period; appellant fails to contest Tribunal's key factual finding.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extended period of limitation - the genesis for issuing show-cause notice for extended period of limitation is from the very material on record before the authority - The appellant since unable to attack a crucial finding of fact recorded by the Tribunal, necessarily must fail in the challenge against the order impugned in the appeal. - HC....