Appeal Dismissed: Time-barred demand, no deliberate suppression of facts. The High Court of Allahabad dismissed an appeal under Section 35-G of the Central Excise Act, 1944, as the demand by Revenue was time-barred. The Tribunal ...
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Appeal Dismissed: Time-barred demand, no deliberate suppression of facts.
The High Court of Allahabad dismissed an appeal under Section 35-G of the Central Excise Act, 1944, as the demand by Revenue was time-barred. The Tribunal found no deliberate suppression of facts, only a bona fide dispute, and directed Revenue to recalculate the demand within the limitation period. The appellant's acceptance of a prior judgment resulted in the appeal's dismissal.
The High Court of Allahabad dismissed an appeal under Section 35-G of the Central Excise Act, 1944, as the demand raised by the Revenue was found to be barred by limitation. The Tribunal ruled that there was no deliberate suppression of facts, but a bona fide dispute, and directed the Revenue authorities to requantify the demand falling within the period of limitation. The appellant accepted a previous judgment on the matter, leading to the dismissal of the appeal.
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