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2009 (8) TMI 663 - HC - CustomsDemand - Limitation -the petitioners were served with a show-cause notice dated July 23, 2004 purportedly under Section 28(1) of the Customs Act, 1962 calling upon the petitioners to show-cause why cess amounting to Rs. 30,944/- in respect of the consignments mentioned in Annexure “A” to the said show-cause notice under the Mica Mines Labour Welfare Fund Act, 1946 should not be levied on the petitioners. Held that- Show cause notice to be issued within six months from date of export and impugned SCN issued after expiry of time limit. Adjudication order passed after three years and beyond six months from date of issue of SCN. Impugned order set aside.
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