2012 (11) TMI 475

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....J. (Oral)]. -  Being aggrieved and dissatisfied with the order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ["Tribunal" for short] dated 9th September 2010, the Department has challenged the same before this Court, raising following questions of law for our consideration : "(a) Whether in the facts and circumstances of the case, the Tribunal has ....

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.... (d) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law allowing appeal of respondent without considering case of the revenue and by placing sole reliance on the decision of the Tribunal in case of Marsha Pharma Private Limited v. Commissioner of C. Ex., Vadodara [(2009) (248) E.L.T. 687 (Trib. Ahmedabad)] ?" 2. Heard learned senior ....

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....Pharma, where the Bench has observed that the extended period would not be invoked in cases where the matter is referred to the Larger Bench and also discussed the effect of the Circular issued by the Board, the Tribunal held in the instant case that the demand is barred by limitation. 4. Learned counsel Mr. Oza also pointed out to us that the decision in M/s. Marsha Pharma Private Limited h....