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1997 (7) TMI 158

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..... ise
Seals - Demand
J.S. Verma, CJI and B.N. Kirpal, J. [Order]. - A show cause notice dated 6-10-1977 was issued to the appellant demanding duty for the period between 6-2-1969 and 16-4-1977. T .....

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..... ended Rule 9(2) introduced six months period of limitation and for that reason, a show cause notice could not make any demand for a period earlier than six months preceding the date of the notice. 2. .....

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