https://www.taxtmi.com/caselaws?id=285056 The Tribunal allowed the appeal in favor of the appellant based solely on the ground of limitation. It held that the confirmed demand beyond the normal period of limitation could not be sustained, as the benefit of the notifications should be available to the appellant and suppression of facts could not be alleged. The charges of suppression and wilful misstatement were not upheld, as a similar issue had been resolved in the appellant's favor previously. The department was not justified in invoking the extended period of limitation, leading to the appeal being allowed on the limitation ground alone. en-us Wed, 05 Dec 2018 00:00:00 +0530 Tue, 24 Dec 2019 09:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285056 The Tribunal allowed the appeal in favor of the appellant based solely on the ground of limitation. It held that the confirmed demand beyond the normal period of limitation could not be sustained, as the benefit of the notifications should be available to the appellant and suppression of facts could not be alleged. The charges of suppression and wilful misstatement were not upheld, as a similar issue had been resolved in the appellant's favor previously. The department was not justified in invoking the extended period of limitation, leading to the appeal being allowed on the limitation ground alone. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285056