9911796707
TMI Blog2015 (10) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble High Court's order dt. 6.11.2013, the appeal is taken up. The Hon'ble High Court, Madras set aside the Tribunal's Final Order No.84/2009 dt. 16.1.2009 and remitted the case to the Tribunal with a direction to consider whether the show cause notice is hit by limitation and to consider communication dated 6.8.2004 issued by the department to decide on limitation issue. The relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to get extended period of limitation. Therefore, for the purpose of deciding the said aspect, the order passed by the Appellate Tribunal is liable to be set aside and the matter is liable to be remitted to the file of Appellate Tribunal." 2. Heard both sides. 3. As directed by the Hon'ble High Court, the limited issue involved in this appeal to consider letter dt. 6.8.2004 of the Range Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated by the jurisdictional Range Superintendent on 6.8.2004 only demanding differential duty of Rs. 65,043/- whereas the show cause notice was issued on 6.10.2005. Therefore, it is clearly evident that there is no suppression of facts. The department was well aware of the facts on 6.8.2004 itself when the return was filed in April 2003. Even by taking into account letter dt. 6.8.2004, the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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