https://www.taxtmi.com/caselaws?id=235373 The Appellate Tribunal CESTAT NEW DELHI ruled in a case concerning the availability of an extended period of limitation for Revenue to raise demands. The Tribunal held that when there are conflicting decisions during the relevant period, the longer period is not available to the Revenue. As the show cause notice was issued beyond the statutory limitation period, it was deemed time-barred. The Tribunal set aside the orders, allowed the appeal, and granted relief to the appellant, emphasizing the importance of adhering to the factual limitation period for raising demands. en-us Fri, 05 Jul 2013 00:00:00 +0530 Mon, 22 Jul 2013 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235373 The Appellate Tribunal CESTAT NEW DELHI ruled in a case concerning the availability of an extended period of limitation for Revenue to raise demands. The Tribunal held that when there are conflicting decisions during the relevant period, the longer period is not available to the Revenue. As the show cause notice was issued beyond the statutory limitation period, it was deemed time-barred. The Tribunal set aside the orders, allowed the appeal, and granted relief to the appellant, emphasizing the importance of adhering to the factual limitation period for raising demands. Case-Laws Central Excise Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235373