Mvat query

Respected CCI Members,

         We Have Received Ex Parte Notice (Order of Assessment of tax under MVAT Act, 2002) in Form 303 on 21/11/2013 From Sales Tax Department of Maharashtra for the period 2008-09 Which is Time Barred on 30th June 2013.

Is it Fair To send Notice after Almost 5 Months of Time Barred Period?

Is there any provision in MVAT act to serve Notice in Specific Period of time?

if yes please give Section or Rule Applicable