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    <title>2016 (8) TMI 840 - CESTAT HYDERABAD</title>
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    <description>The Tribunal held that the amendment to Rule 2(k) of CCR did not have retrospective effect and the demand was barred by limitation due to the Department&#039;s prior knowledge of the issue. The Department&#039;s appeal was dismissed on both merits and limitation grounds.</description>
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      <description>The Tribunal held that the amendment to Rule 2(k) of CCR did not have retrospective effect and the demand was barred by limitation due to the Department&#039;s prior knowledge of the issue. The Department&#039;s appeal was dismissed on both merits and limitation grounds.</description>
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