2016 (6) TMI 1090

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..... n order does not mention that any show cause notice was issued to the appellant. The show cause notice was first time served to the appellant on 27.6.2001. The show cause notice was issued for the period August, 1993 to October, 1993 is time barred in view of proviso to section 11A . Therefore, we hold that in the absence of issuance of show cause notice within reasonable time as prescribed under .....

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..... ts, the issue was settled against the appellant. As the issue has been settled against the appellant by this Tribunal, the said order has been challenged before the High Court, the same is pending adjudication. 3. Learned Counsel for the appellant submitted that in this case no show cause notice was issued to them, therefore, the proceedings in this case are not sustainable as per section 11A .....

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..... eals that no such letter appears to have been dispatched to Commissioner (Appeals) by the JAC (Photocopy of relevant pages of dispatch register are being enclosed for ready reference). 4. On perusal of the report received from the department, it is a fact that the show cause notice has not been served on the appellants. We have also gone through the adjudication order dated 8.9.94. Initiall .....

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