M/S Maiden Trading Co. Pvt. Ltd vs Cc, Icd, Tkd, New Delhi on 2 July, 2015
3. As such, we find that the issue has been decided by the Tribunal and there are no merits in the Revenues stand. Further, we find that by the said decision the classification of Activated Bentonite has been held to be falling under Chapter 3802 for the period subsequent to 01.01.2007. Inasmuch as in the present appeal a part of period is subsequent to 01.01.2007. Revenues stand of classification under Chapter 38 is upheld. However, the demand is assailed on the point of limitation by submitting that the show-cause notice issued in November 2008 by invoking the longer period of limitation, is barred.