https://www.taxtmi.com/caselaws?id=170962 The Court held that the tax appeal was time-barred as the demand for reversal was not within the period of limitation, and the larger period could not be extended without evidence of fraud by the appellants. Emphasizing the genuineness of documents and absence of fraud, the Court reversed the Tribunal's decision, following the precedent set in the Prayagraj Dying & Printing Mills case. The judgment underscored the significance of adherence to limitation principles and due process in tax matters to uphold fairness and legal standards. en-us Wed, 26 Dec 2012 00:00:00 +0530 Fri, 03 Jul 2015 10:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170962 The Court held that the tax appeal was time-barred as the demand for reversal was not within the period of limitation, and the larger period could not be extended without evidence of fraud by the appellants. Emphasizing the genuineness of documents and absence of fraud, the Court reversed the Tribunal's decision, following the precedent set in the Prayagraj Dying & Printing Mills case. The judgment underscored the significance of adherence to limitation principles and due process in tax matters to uphold fairness and legal standards. Case-Laws Central Excise Wed, 26 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170962