2013 (10) TMI 740

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..... is beyond the period of limitation is hit by time bar - the amount of commission paid by the appellant within the period of limitation from the date of issuance of show cause notice needs to be directed as pre-deposit, as the issue is debatable one – Appellant is directed to submit the amount as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay gran .....

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..... e period May 2005 to August 2010. It is his submission that on limitation, the appellant has got a strong prima facie case. 3. On perusal of the records, I find that the show cause notice is issued on 08.02.2011 by invoking extended period. In my considered view, the extended period cannot be invoked in cases like this. Prima facie, any amount which is beyond the period of limitation, is hit by .....

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