By the impugned Judgment the Tribunal held, that since in the earlier show case numberice department had sought extension of time, which show cause numberice was duly replied to by the Assessee, it was number open to the Department to seek extended period of limitation by issuance of subsequent show cause numberice dated, 15th July, 1997.
H. Kapadia and B. Sudershan Reddy, JJ.
