Cce Ahamadabad vs M/S Cadila Healthcare Ltd. on 20 January, 2014
2. Shri H.D. Dave (Advocate) appearing on behalf of the appellant argued that on merits the issue has been decided against the assesses by the Hon'ble Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare [2013-TIOL-12-HC-AHM-ST]. It was the case of the learned Advocate that demand is time-barred as the show cause notice was issued on 22.03.2011 and the demand pertain to the period April 2006 to November 2007.