TMI Blog2018 (8) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order on the appellant - also, the Department was not in possession of any documentary evidence to prove the date of receipt of the show-cause notice by the appellant. Since the period in dispute is March 2005 to April 2005, the show-cause notice should have been issued within 5 years from such relevant date. In view of the fact that the notice had been issued after 5 years, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant submits that the period in dispute in the case is from March 2005 to April 2005 and the show-cause notice, though was issued on 26.03.2010, but the same was communicated to the appellant on 17.05.2010, which is beyond the period of limitation prescribed under Section 11A(1) of the Central Excise Act, 1944. Thus, he submits that the demand confirmed by the authority below cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant should be accepted as the date of receipt of the order, for computation of the period of limitation. Since the period in dispute is March 2005 to April 2005, the show-cause notice should have been issued within 5 years from such relevant date. In view of the fact that the notice had been issued after 5 years, the same cannot be acted upon for confirmation of the adjudged demand. 6. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
