https://www.taxtmi.com/caselaws?id=357781 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order on grounds of limitation. The Tribunal held that the extended period of limitation could not be invoked, considering the absence of malafide intention by the assessee and the legitimate interpretation upheld by the Tribunal. The decision emphasized the historical context and prevailing legal interpretations during the relevant period, ultimately ruling in favor of the appellant due to the existence of two plausible interpretations of the issue. en-us Wed, 28 Feb 2018 00:00:00 +0530 Fri, 30 Mar 2018 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357781 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order on grounds of limitation. The Tribunal held that the extended period of limitation could not be invoked, considering the absence of malafide intention by the assessee and the legitimate interpretation upheld by the Tribunal. The decision emphasized the historical context and prevailing legal interpretations during the relevant period, ultimately ruling in favor of the appellant due to the existence of two plausible interpretations of the issue. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357781