(1) The question before the tribunal was :
"Whether the show cause notice issued on 14/9/1983 to recover duty in respect of clearances effected prior to 16/12/1982 is barred by limitation?"
(2) The tribunal was of the view that the show cause notice could not be issued beyond a period of six months in the facts of this case. There was no allegation of any fraud or mis-representation. The only point stated on behalf of the Department was that some correspondence was going on between the two parties about the price list. That, however, does not constitute misrepresentation. The limitation of six months imposed by the statute for issuing a show cause notice is fully applicable to this case.
(3) We are of the view that on the facts of this case, the tribunal has come to a right decision. The appeal is dismissed. No order as to costs.
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