https://www.taxtmi.com/caselaws?id=437631 The Court dismissed the appeal, upholding the Tribunal's decision that the extended period of limitation could not be invoked by the revenue. The demand was found to be barred by limitation as there was no evidence of deliberate misstatement or suppression of facts by the assessee. The Court emphasized the significance of factual examination in tax-related legal matters and affirmed the Tribunal's ruling. en-us Wed, 03 May 2023 00:00:00 +0530 Fri, 12 May 2023 08:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437631 The Court dismissed the appeal, upholding the Tribunal's decision that the extended period of limitation could not be invoked by the revenue. The demand was found to be barred by limitation as there was no evidence of deliberate misstatement or suppression of facts by the assessee. The Court emphasized the significance of factual examination in tax-related legal matters and affirmed the Tribunal's ruling. Case-Laws Central Excise Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437631