https://www.taxtmi.com/caselaws?id=267885 The extended period of limitation could not be invoked because the Revenue failed to establish collusion, wilful misstatement or suppression of facts. The demand was therefore unsustainable on limitation. On merits, the dispute was already covered by binding precedent in favour of the assessee, including the earlier M.M.K. Jewellers view. The appeal consequently failed and the order in favour of the assessee remained undisturbed. en-us Wed, 30 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267885 The extended period of limitation could not be invoked because the Revenue failed to establish collusion, wilful misstatement or suppression of facts. The demand was therefore unsustainable on limitation. On merits, the dispute was already covered by binding precedent in favour of the assessee, including the earlier M.M.K. Jewellers view. The appeal consequently failed and the order in favour of the assessee remained undisturbed. Case-Laws Customs Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267885