Appeal Allowed based on Limitation Issue in CESTAT Case

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal against OIO-1512-DEM-2008. The demand was confirmed based on extended limitation, but the issue on merit favored the Revenue. Following the Gujarat High Court decision in Prayagraj Dyg. & Ptg. Mills Pvt. Ltd. v. UOI, the appeal was allowed due to limitation issues, setting aside the impugned order.

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The Appellate Tribunal CESTAT Ahmedabad allowed the appeal filed against OIO-1512-DEM-2008. The demand was confirmed invoking extended period of limitation, but the issue on merit was covered in favor of the Revenue. The decision of Hon'ble Gujarat High Court in Prayagraj Dyg. & Ptg. Mills Pvt. Ltd. v. UOI favored the assessee on limitation. The impugned order was set aside, and the appeal was allowed.

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