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2010 (4) TMI 284 - PUNJAB & HARYANA HIGH COURTInitiation of penalty after 6 years - Period of limitation – compounded levy scheme – tribunal held that penalty has rightly been imposed upon the appellant and the period of limitation would not be attracted, because the deposit of duty was payable under the compounded levy scheme – Held that: - , although the duty alongwith interest had been paid as far back in March, 2000 and the show cause notice was issued on 4.12.2006, i.e. after a gap of more than 6 years, therefore, we are of the considered opinion that where no statutory period has been prescribed for initiating proceedings for imposition of penalty under Section 96 ZO3, then the proceedings should be initiated within a period of 5 years and not later than that. - the orders passed by the adjudicating authority as well the Tribunal cannot be sustained and the issuance of show cause notice (Annexure A-1) and all subsequent proceedings are bad in law
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