1984 (6) TMI 60 - CEGAT, NEW DELHI-LB

Extract:
.......e of the fact that the short-levy or non-levy refers, to the period when different period of limitation was available and lastly. (e) Concept of breathing time , cannot be countenanced for such type of proceedings as are initiated by way of show cause notices for recovery of duty differential duty or amount opined to have been erroneously refunded.