https://www.taxtmi.com/caselaws?id=348430 The tax appeal was dismissed as the Court emphasized the importance of providing relevant facts and circumstances to support arguments regarding recovery periods in tax matters. The Court declined to entertain the appeal due to the assessee's failure to present relevant facts regarding the delay issue before the lower authorities. The dismissal of the appeal should not be construed as confirming the Tribunal's view on the three-year limitation period, emphasizing the need for a factual basis in such determinations. en-us Thu, 14 Sep 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348430 The tax appeal was dismissed as the Court emphasized the importance of providing relevant facts and circumstances to support arguments regarding recovery periods in tax matters. The Court declined to entertain the appeal due to the assessee's failure to present relevant facts regarding the delay issue before the lower authorities. The dismissal of the appeal should not be construed as confirming the Tribunal's view on the three-year limitation period, emphasizing the need for a factual basis in such determinations. Case-Laws Central Excise Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348430