2015 (5) TMI 1230 - SCH - Customs

Validity of SCN - time limitation - In the impugned judgment the Customs Excise and Service Tax Appellate Tribunal has held that the extended period of limitation invoked by the appellant-Department was not justified and therefore show cause notices were issued beyond the period of limitation. HELD THAT - Though there may be arguable point however having regard to the pettiness of the amounts involved in the various show cause notices we are not inclined to hear the appeals on merits. Appeal dismissed.

Summary

The Supreme Court dismissed appeals by the Department as show cause notices were issued beyond the period of limitation. The Court did not find it necessary to hear the appeals on merits due to the small amounts involved. The question of law was left open.