2018 (10) TMI 1767

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..... ition of penalty was barred by limitation? - HELD THAT:- The decision in Bhatinda District Co-op. Milk P. Union Ltd. [ 2007 (10) TMI 300 - SUPREME COURT ] is clear that wherever power is conferred upon any statutory authority which can potentially result in infliction of penalty or such adverse orders, the jurisdiction is to be invoked within reasonable time atleast from obtaining the information .....

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..... ) holding that the show cause notice for imposition of penalty was barred by limitation? 2. The brief facts are that the Customs Authorities were of the opinion - as on 25-4-2018 when information was received, that the respondent/assessee availed the benefit under Notification No. 48/2000-Cus., wrongly however, show cause notice was issued much later on 30-6-2006 under Section 11(2) r/w Section 14 .....

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..... red the submissions of the parties. The decision in Bhatinda District Co-op. Milk P. Union Ltd. (supra) is clear that wherever power is conferred upon any statutory authority which can potentially result in infliction of penalty or such adverse orders, the jurisdiction is to be invoked within reasonable time atleast from obtaining the information preferably within five years. In this case the juri .....

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