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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: (i) Whether the Revenue's appeals against M/s. I.T.C. Ltd. and M/s. ABN Amro Bank survived for adjudication. (ii) Whether the demand of central excise duty against M/s. Interscape was liable to be sustained.
Issue (i): Whether the Revenue's appeals against M/s. I.T.C. Ltd. and M/s. ABN Amro Bank survived for adjudication.
Analysis: The impugned order had been passed only in relation to M/s. Interscape. No specific grounds supported the departmental challenge against M/s. I.T.C. Ltd. and M/s. ABN Amro Bank, and no live controversy remained against them.
Conclusion: The appeals against M/s. I.T.C. Ltd. and M/s. ABN Amro Bank were infructuous and were dismissed.
Issue (ii): Whether the demand of central excise duty against M/s. Interscape was liable to be sustained.
Analysis: The dispute concerned excisability of furniture during the relevant period and the effect of the later Supreme Court decision on exemption as handicrafts under Notification No. 76/86 dated 10/02/1986. The Commissioner had held that the extended period could not be invoked and that no demand survived within the normal limitation period, resulting in complete dropping of the demand.
Conclusion: The Revenue's challenge to the dropping of the demand against M/s. Interscape was rejected.
Final Conclusion: The departmental challenge failed in entirety, with one set of appeals dismissed as infructuous and the remaining appeal rejected on merits and limitation.
Ratio Decidendi: Where the impugned order does not concern a particular noticee and no substantive ground is shown against that party, the appeal is infructuous; and a demand cannot survive where the extended period is unavailable and no part of the demand remains within limitation.
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