https://www.taxtmi.com/caselaws?id=357419 Where the Tribunal had already recorded a final finding that the assessee had disclosed marketing pattern details, RT-12 returns and related documents, and that there was no suppression or mala fide, the question of limitation could not be reopened by the Revenue. Because that finding was not appealed and had attained finality, the Commissioner (Appeals) was justified in restricting the demand to the normal period. The limitation benefit therefore operated in favour of the assessee. en-us Wed, 28 Feb 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357419 Where the Tribunal had already recorded a final finding that the assessee had disclosed marketing pattern details, RT-12 returns and related documents, and that there was no suppression or mala fide, the question of limitation could not be reopened by the Revenue. Because that finding was not appealed and had attained finality, the Commissioner (Appeals) was justified in restricting the demand to the normal period. The limitation benefit therefore operated in favour of the assessee. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357419