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<h1>Appellate Tribunal upholds decision on limitation period, rejects Revenue's appeal</h1> The Appellate Tribunal CESTAT Kolkata upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal due to a conclusive finding on the point ... - The Appellate Tribunal CESTAT Kolkata rejected the Revenue's appeal against the Order of the Commissioner (Appeals) due to a conclusive finding on the point of limitation. The Commissioner (Appeals) set aside the Order of the lower authorities, stating that the allegation against the respondents regarding the manufacturing of resins by another entity was factually incorrect. The show cause notice issued after a significant delay was deemed barred by limitation.
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