https://www.taxtmi.com/caselaws?id=253554 The High Court held that the Tribunal erred in considering a new ground not raised initially and found the Revenue's reliance on extended limitation unjustified. The Court deemed the show cause notice without jurisdiction due to lack of evidence of fraud or suppression of facts. Consequently, any demand for tax, penalty, or interest was without jurisdiction, leading to the dismissal of the Civil Miscellaneous Appeal without costs. en-us Fri, 04 Oct 2013 00:00:00 +0530 Thu, 27 Nov 2014 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253554 The High Court held that the Tribunal erred in considering a new ground not raised initially and found the Revenue's reliance on extended limitation unjustified. The Court deemed the show cause notice without jurisdiction due to lack of evidence of fraud or suppression of facts. Consequently, any demand for tax, penalty, or interest was without jurisdiction, leading to the dismissal of the Civil Miscellaneous Appeal without costs. Case-Laws Service Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253554