2012 (12) TMI 470

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....anjan Satapathy, Technical Member 1. Heard both sides. 2. This appeal has been remanded by the Hon'ble High Court of Madras with the following observations:-     In the case on hand, as there is a finding by the Commissioner of Central Excise (Appeals) that the extended period of limitation is not applicable to the facts of the case, the CESTAT ought not to have gone into t....

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.... department or not and we do not express any opinion on the finding on merits. Accordingly, for the purpose of remittal, we set aside the order of the CESTAT and the civil miscellaneous appeal is allowed. Consequently, M.P.No.1 of 2011 is closed No costs." 3. Learned consultant appearing for the respondents brings it to our notice that the entire demand is for the extended period of time and fu....