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2010 (4) TMI 421 - HC - CustomsDemand - Limitation - the petitioner, the demand raised in the show cause notice pertains to the period from October 1996 to January 1998, whereas the show cause notice has been issued on 4th May 2009 and as such, in view of the provisions of section 28(1) of the Act the show cause notice is ex facie time-barred. Show cause notice issued pursuant to directions of Supreme Court issued in 2009. Held that- Supreme court order expressly requiring that assessee not to raise plea of limitation. Commissioner duty bound to abide by directions of Supreme Court and SCN issued valid. Thus, if at all the petitioner is aggrieved by the directions issued by the Supreme Court, the remedy lies before the Supreme Court and not before this Court.
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