CEGAT Allows Additional Evidence for Time-Barred Demand; Crucial Documents Support Limitation Period

The Appellate Tribunal CEGAT, New Delhi allowed the production of additional evidence to support the assessees' argument that the demand was time-barred. The documents exchanged between the parties were deemed crucial in establishing the limitation period, leading to the approval of applications to submit additional evidence.

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The Appellate Tribunal CEGAT, New Delhi allowed the production of additional evidence to support the contention of the assessees that the demand is barred by limitation. The documents exchanged between the assessees and the department were considered vital for establishing the point on time bar, and the applications to file additional documents were permitted.

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