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2016 (3) TMI 188 - AT - CustomsPeriod of limitation - Date of issue of SCN or Date of Service of SCN is relevant - Demand of differential duty - Department issued less charge demand on 12.5.1997 to the appellant's Madhya Pradesh unit which was redirected to his Kankroli unit Rajasthan (unit in question) after a period of 6 months which became time-barred as per appellant - Held that: any demand that needs to be raised on the importer has to be issued and received by him within the period of limitation. Mere dispatch of show cause notice within a period of 6 months is not sufficient but should be served on the assessee/importer is the law, upheld by the Hon'ble High Court of Madras in the case of SHA Moolchand Praopchandji Gandhi 2003 (11) TMI 84 - HIGH COURT OF JUDICATURE AT MADRAS. - Decided in favour of appellant with consequential relief
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