2005 (2) TMI 687

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..... er : P.S. Bajaj, Member (J)]. In this appeal, the appellants have challenged the validity of the impugned order mainly on the ground that show cause notice raising duty demand was served on them after the expiry of extended period of limitation of five years. 2. We have heard both the sides and gone through the record and in our view, the impugned order is liable to be set aside on this sh .....

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..... se notice was served on the assessee after the expiry of period of six months. This decision of the Tribunal had also been affirmed by the Apex Court by dismissing the appeal of the Revenue as reported in [1997 (89) E.L.T. A-36]. 3. In view of the discussion made above, the impugned order is set aside. The appeal of the appellants is allowed. (Order pronounced in the open Court on 17-2-2005) .....

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