2008 (4) TMI 86

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..... notices were barred by limitation - demand in the present case is barred by limitation - ST/14/08 - - - Dated:- 22-4-2008 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. B.S.V. Murthy, Member (Technical) J.C. Patel, Advocate, for the appellant. M.M. Mathkar, JDR, for the respondent. [Order Per: Mrs. Archana Wadhwa, Member (Judicial)] - After dispensing with the condition of pre- .....

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..... E Meerut-II reported in 2004 (165) ELT 161 (Tri-Del.), which has been upheld by the Hon'ble Supreme Court as reported in 2005 (187) ELT 5 (SC). We also note that the Tribunal in number of identically situated assessees, has held that belated issuance of show cause notices were barred by limitation. Reference may be one decision in case of DCLW Limited ordered vide No.A/1454/WZB/Ah'bad/07, dt.18 .....

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