2015 (9) TMI 1084

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..... ck, Adv., Mrs. Rashmi Malhotra, Adv., Mr. B. Krishna Prasad, Adv., Mr. Arijit Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M.P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The issue that has been raised in the present appeal relates to classific .....

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..... he Tribunal for fresh adjudication. However, learned counsel for the respondent has drawn our attention to the order passed by the Commissioner whereby the appeal of the respondent was accepted not only on merits but also on limitation, holding that the show-cause notice was time barred. This aspect is discussed by the Commissioner in the following manner:- "From evidence produced by the ass .....

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..... hat the proviso to Section 11A cannot be applied to the present case and, therefore, the demand for duty is time barred." Since the show-cause notice was barred by limitation and we do not find any error in the order of the Commissioner on this aspect, there is no need to refer the matter back to the Tribunal. This appeal is accordingly dismissed on the aforesaid ground only. 
Cas .....

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