Commissioner Central Excise vs We Have Heard Mr.Varun K.Patel

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)

1. We have heard Mr.Varun K.Patel, learned counsel appearing for the appellant and Mr.S.M.Sojatwala, learned counsel appearing for the respondent.

2. Notice is served to the respondent. Admit. The substantial question of law is formulated as under:

Whether in the facts and circumstances of the case, the learned CESTAT was right in law in holding that the show cause notice issued by the department on 30.3.2007 for the period April 2004 to November 2006 is barred by the period of limitation as prescribed under Section 11A of the Central Excise Act, 1944 ?

3. Paper book be filed within three months.

(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji