2012 (2) TMI 271

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..... spondent   Per Mr. D.N. Panda:   Learned Counsel appearing for the appellant precisely submits that the proceeding initiated by show cause notice dated 31.12.98 ended with no liability following the decision of the Apex Court in Laghu Udyog Bharati vs. Union of India reported in 1999 (112) ELT 365 (SC). The said proceeding was revalidated by show cause notice dated 9.2.2004 under the p .....

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..... Accordingly, the proceeding is fully time barred when it had no obligation to file return. He further submits that proper guideline has been issued by the Hon ble Gujarat High Court in the case of C.C.Ex & Cus., Vadodara I vs. Eimco Elecon Ltd. reported in 2010 (20) STR 603 (Guj.). The view of Hon ble High Court of Gujarat is also the view of the Hon ble Kerala High court as has been reported in 2 .....

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