2010 (3) TMI 528

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..... s SCN issued. Held that - contention that mere issuance of SCN not bars raising of plea that notice issued beyond statutory period, acceptable. Adjudicating authority first decide limitation while considering reply to SCN. - 12 of 2009 - - - Dated:- 15-3-2010 - Adarsh Kumar Goel and Alok Singh, JJ. Shri Jagmohan Bansal, Advocate, for the Appellant. Shri H.P.S. Ghuman, Advocate, for the .....

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..... bar the appellant from raising the plea that the notice was beyond the statutory limitation. 3. We find merit in this contention. However, instead of remanding the matter to the Tribunal, we direct that while considering reply to the show cause notice itself, the adjudicating authority will first decide the question of limitation raised by the appellant. 4. The appellant is directed to appear .....

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