https://www.taxtmi.com/caselaws?id=148614 The appeal was allowed, and the impugned order confirming duty, interest, and imposing penalty under Section 78 was set aside. The appellant succeeded on both merits and the aspect of time bar, as the adjudicating authority did not consider the appellant's detailed submissions, and the extended period for demand was not applicable due to the department's inconsistent stance. en-us Wed, 21 Apr 2010 00:00:00 +0530 Wed, 01 May 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148614 The appeal was allowed, and the impugned order confirming duty, interest, and imposing penalty under Section 78 was set aside. The appellant succeeded on both merits and the aspect of time bar, as the adjudicating authority did not consider the appellant's detailed submissions, and the extended period for demand was not applicable due to the department's inconsistent stance. Case-Laws Service Tax Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148614