SCN issued after six months from search date and even after completion of investigations is barred by limitation

Show cause notice issued on 9-7-2004 is barred by limitation, inasmuch as, the same stands issued after the period of six months from the date of search and even after completion of the investigations.

IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD

[COURT NO. II]

Ms. Archana Wadhwa, Member (J)

Commissioner of Central Excise., Ahmedabad -I

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