2013 (8) TMI 845

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..... as there is no allegation to the contrary. As such, where the demand for the period February 2001 to April 2001 having been raised by show cause notice dated 26/6/02 is barred by limitation - Following decision of Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - Decided in favour of assessee.
Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Shr .....

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..... . -LB). 3. However, we find that the demand stand raised by way of issuance of a show cause notice dated 26/6/02 for the period February 2001 to April 2001. During the relevant period, there were decisions favourable to the assessees and law came to be settled against the assessees only by the Larger Bench in the case of Vandana Global Ltd. vs. CCE, Raipur (supra). It is well settled that when th .....

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