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TMI Blog2017 (9) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the demand before the adjudicating authority or even before the first appellate authority in precise form. The statute does not envisage any period of limitation - What is reasonable period is always a question of fact to be gathered on the basis of relevant facts and circumstances brought on record. Even the assessee had not brought any relevant facts on record before the adjudicating and ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of issue of show cause notice is valid and correct though there is admittedly no malafide or ill-intention on the appellant's part in the facts of the present case? (c) Whether the impugned order of the Appellate Tribunal deserves to be quashed and set aside for allowing the Revenue to make recovery for a larger period of 3 years in absence of any statutory provision for such period of limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed and second is that the show cause notice was issued after more than four years. The adjudicating authority, Commissioner and the Tribunal rejected both these contentions. Hence, this appeal. 3. Before us learned counsel for the assessee raised the contention of limitation. He submitted that the Tribunal committed an error in appreciating the judgement of this court in case of Pratibha S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is reasonable period is always a question of fact to be gathered on the basis of relevant facts and circumstances brought on record. Even the assessee had not brought any relevant facts on record before the adjudicating and appellate authority. A mere contention before the Tribunal at the second appellate stage would not be permitted. In that view of the matter, we are not inclined to entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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