2010 (1) TMI 302

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..... d for the period up to 31-1-2004 is barred by limitation. The demand for the period from February 2004 to 12-10-2004 is upheld and required to be requantified, for which purpose the case is remanded to the adjudicating authority. Since, part of the demand is upheld - S/128/2006 - 131/2010 - Dated:- 28-1-2010 - Ms. Jyoti Balasundaram, Vice-President REPRESENTED BY : Shri Joseph Prabhakar, Ad .....

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..... from August, 2002 to 31-1-2004, is barred by limitation for the reason that the show cause notice neither invokes the proviso to Section 73(1)(a) nor does it out any ingredient of suppression/misdeclaration with an intention to evade payment of duty so as to make the extended period applicable. Since the period in dispute is from August, 2002 to 12-10-04, while the show cause notice is dated 31-1- .....

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