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2011 (9) TMI 356 - GAUHATI HIGH COURTRecovery of demand notice after 1 year from the date of assessment of the duty payable - Held that:-Act does not stipulate the period of limitation within which the demand notice is to be issued, Section 11-A(1) stipulates the period of limitation for the purpose of issuance of show cause notice,where show cause notice were issued well in time and notice of demand were received later on. Such demand notice were held to be valid. Period of limitation for recovery of the amount due - proceeding for recovery of the amount after expiry of 3 (three) years. - Held that:- the provision of the 1963 Act does not apply to the proceeding under the Act and it applies to the suit or other proceeding, as contemplated by the 1963 Act. - Decided against the assessee.
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