2008 (7) TMI 405

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....nsel appearing for both the sides. The application for refund was rejected by order dated 26-11-1999 passed by the Assistant Commissioner of Central Excise. An appeal was filed against that order. One of the grounds was that the ground of limitation is not mentioned in the show cause notice. That appeal was decided by order dated 29-5-2000. The relevant portion of paragraph (4) of that order reads....

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....in the show cause notice issued to the appellant and after granting an opportunity to the appellant to present their case and by issue of speaking order." Perusal of the order shows that the appellate authority has held that the order can be made pursuant to the show cause notice only on the points which are mentioned in the show cause notice and it has also held that the ground of limitation i....