2000 (3) TMI 74 - CEGAT, COURT NO. I, NEW DELHI

Extract:
.......mitation. The demand made in the show cause notice is not legally sustainable. Therefore, we hold that the proceedings initiated against the appellant pursuant to show cause notice dated 25-10-1991 is clearly barred by limitation. Consequently the impugned order has to be set aside in its entirety. We do so. 12.Appeal is allowed in the above lines.