https://www.taxtmi.com/caselaws?id=274027 The Tribunal's refusal to invoke the extended limitation period was upheld because it was based on appreciation of the facts and materials, including confusion in the law at the relevant time and no indication of intent to evade tax. The High Court held that the Revenue's challenge did not raise a substantial question of law under Section 35G of the Central Excise Act, 1944. As the finding on limitation was factual and supported by the record, interference was not warranted and the appeal failed. en-us Thu, 27 Jul 2017 00:00:00 +0530 Wed, 25 Jul 2018 13:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274027 The Tribunal's refusal to invoke the extended limitation period was upheld because it was based on appreciation of the facts and materials, including confusion in the law at the relevant time and no indication of intent to evade tax. The High Court held that the Revenue's challenge did not raise a substantial question of law under Section 35G of the Central Excise Act, 1944. As the finding on limitation was factual and supported by the record, interference was not warranted and the appeal failed. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274027