https://www.taxtmi.com/caselaws?id=218944 The Court upheld the Tribunal's decision in favor of the Revenue, ruling that the demand was not barred by limitation. The Court emphasized the respondent's bonafide belief in no manufacturing activity and the defense presented, leading to the Tribunal's ruling. Despite the limitation issue not being raised earlier, the Court found the respondent's belief crucial in the case and supported the Tribunal's decision. The Tax Appeal was dismissed, highlighting the significance of the facts and the respondent's belief in determining the outcome. en-us Mon, 17 Sep 2012 00:00:00 +0530 Wed, 06 Nov 2013 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218944 The Court upheld the Tribunal's decision in favor of the Revenue, ruling that the demand was not barred by limitation. The Court emphasized the respondent's bonafide belief in no manufacturing activity and the defense presented, leading to the Tribunal's ruling. Despite the limitation issue not being raised earlier, the Court found the respondent's belief crucial in the case and supported the Tribunal's decision. The Tax Appeal was dismissed, highlighting the significance of the facts and the respondent's belief in determining the outcome. Case-Laws Central Excise Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218944