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2010 (4) TMI 422 - KARNATAKA HIGH COURTLimitation- A show cause notice was issued demanding total duty of Rs. 1,16,76,805/- and also to levy penalty. The show cause notice was adjudicated by the Commissioner by his order wherein the confirmed demand of duty for Rs. 5,01,730/- and the remaining demand was dropped. Whether date of passing review order or date of issue of review order. C.B.E.& C. required to take decision and direct filing of appeal within one year from date of adjudication. Held that- no material placed to show that decision to file appeal taken in one year from date of adjudication. Two orders by C.B.E & C. not provided for and another order not required when decision taken earlier. Question of law answered in favour of assessee. Appeal filed by department before Tribunal time-barred.
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