2005 (9) TMI 385

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....pondent. [Order per : Moheb Ali M., Member (T)]. - This is a Revenue's appeal the facts are somewhat like this. The Sugar Industries Federation, filed a case against the Ministry of Food for increase in the levy price during the period from 1974-75 to 1979-80. The Apex Court's judgment came in favour of the federation in the year 1993. Accordingly the Ministry of Food distributed the amount ca....

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....he demand and also imposed equivalent penalty. Aggrieved by such an order, the appellant appealed to the Commissioner (Appeals) against the OIO". 3. The Commissioner set aside the demand on the ground of limitation. Revenue's is aggrieved that the Commissioner has set aside the demand holding that the fact of receipt of extra amount by the assessee was known to the Department. No intimation ....