2024 (5) TMI 68

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..... od in the appellant s own case, this Tribunal has already decided the issue on merits against them and the present proceedings are by way of a periodical Show Cause Notice issued to them for the period from July 2004 to March 2007 issued on 30th March, 2009, which is highly time-barred. The whole of the demand impugned herein is barred by limitation - As the demand is not sustainable against the a .....

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..... ave no case on merits as for an earlier period, the issue has been decided against them by this Tribunal and the said order has been affirmed by the Hon ble Odisha High Court; Special Leave Petition filed before the Hon ble Apex Court has been withdrawn by the appellant. 2.1. Therefore, the order of this Tribunal for the earlier period has attained finality on merits against them. 3. The only pray .....

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