2008 (1) TMI 792

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..... tigations - Held that: - The Hon ble Supreme Court in the case of C.C.E, Chandigarh-II v. Bhalla Enterprises [ 2004 (9) TMI 109 - SUPREME COURT ] has held that the limitation for issue of show cause notice is to run from the date of search and seizure of documents or from date of completion of investigation - appeal dismissed - decided against Revenue. - Ms. Archana Wadhwa, J. REPRESENTED BY : S .....

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..... has not made any meaningful investigation or turned out any milestone in consuming more than 4 and half years in completing the investigation. Therefore, I have no hesitation in holding that the demand notice issued by the Additional Commissioner as late as on 9-7-04 is hopelessly time barred. When the amount was already paid in full i.e., without deduction of cum duty price, perhaps there was no .....

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..... upon by the learned Consultant as detailed below : Shree Renuka Sugars Ltd. (SRSL) v. C.C.E., Bangalore - 2007 (210) E.L.T. 385 (Tri-Bang.) Jetex Caburettors Pvt. Ltd. v. C.C.E., Vadodara - 2007 (5) S.T.R. 446 (Tri.-Ahmd.) Rivaa Textile Inds. Ltd. v. C.C.E Cus., Surat-I - 2006 ( 197) E.L.T. 555 (Tri. - Mumbai) 3. In view of the above, I do not find any infirmity in the view adopted by the Commiss .....

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