- (1.) Heard the learned Counsel for the parties.
(2.) Being aggrieved and dissatisfied by judgment and order dated 28th March, 2001 passed by the Central Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") in Appeal No. C/239/2000-NB (DB) , the Department has filed this appeal.
(3.) Respondent imported the goods and cleared them at nil duty on the basis of the notification No. 64/88-Customs, dated 1.3.1988. A show cause notice was issued on 17.9.1998 on the ground that respondent was not complying with the post importation conditions laid down by the notification for the import of goods at nil rate of duty, namely, free service at least to 40% of the outdoor patients etc. A contention was raised by the respondent that notice was issued after five years and therefore, the demand of duty was time barred as per the provisions of Section 28 of the Customs Act. That contention was accepted by the Tribunal on the ground that as the notice was issued beyond the permissible limit of five years provided under Section 28 of the customs Act. demand was time barred. The tribunal also arrived at the conclusion that show cause notice was issued by invoking the provisions of extended period of limitation by the assistant Commissioner and hence it was without jurisdiction as per Section 28 (1) of the customs Act.;