2008 (8) TMI 899 - HC - Central Excise

Validity of SCN - the Department after two years from the date of inspection issued a show cause notice

Summary

The High Court of Calcutta dismissed the appeal (CEXA No. 52 of 2008) as the Department's demand was time-barred and suffered from legal infirmity. The Tribunal's decision was upheld, and no substantial question of law was found. All parties were instructed to act on a xerox signed copy of the order.