2011 (3) TMI 1434

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....r : N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal [2010 (259) E.L.T. 385 (Tribunal)] which has set aside the demand on the ground that it is barred by the law of limitation. 2. The assessee is a manufacturer of readymade garments made of knitted and crocheted fabrics. During the period from 26-9-2002 to 5-1-2003 the assessee had cleared its ....

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....ne year. Aggrieved by the same, the revenue is before this Court. 3. Learned counsel appearing for the revenue contended that, as a case of suppression of true facts while filing the returns and claiming exemption is made out, the period applicable is five years and not one year as wrongly held by the Tribunal. 4. From the aforesaid facts, it is clear that the assessee claimed exem....