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2013 (6) TMI 391 - CESTAT NEW DELHISSI Exemption - notification No. 8/2003 dated 1.3.2003 - Period of limitation - declaration filed for the year 2003-2004 on 14.4.2004 - Held that:- appellants have declared the value of dutiable as also exempted final product, total of which exceed ₹ 3 crores thus making the assessee not entitled to the benefit of exempted notification in the subsequent financial year. Inspite of appellants having disclosed the full information in the said declaration, the Revenue has raised the Show cause notice only on 5.4.2006, i.e. beyond the limitation period. - Decided in favor of assessee.
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