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2008 (1) TMI 792 - AT - Central ExciseValidity of SCN - Time Limitation - SCN issued after the period of six months from the date of search and even after completion of the investigations - Held that: - The Hon’ble Supreme Court in the case of C.C.E, Chandigarh-II v. Bhalla Enterprises [2004 (9) TMI 109 - SUPREME COURT OF INDIA] has held that the limitation for issue of show cause notice is to run from the date of search and seizure of documents or from date of completion of investigation - appeal dismissed - decided against Revenue.
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