2014 (2) TMI 1084

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent: Shri P. Arul, Superintendent, (AR) ORDER Per P.K. Das; The applicant filed MISC application for amendment of the cause title. Learned advocate submits that the name of the applicant 'National Maritime Academy' is changed to 'Indian Maritime University' He also filed a copy of relevant gazette notification in support of this contention. In view of that, the MISC applicatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e submits that on an identical issue, the Tribunal fixed the hearing on 19.2.2013 in the case M/s.Great Lake Institute of Management Vs CST Chennai. He also pleaded that the demand is barred by limitation. 3. The Ld. Authorized Representative reiterates the findings of the Commissioner. He submits that the department has got a strong case in their favour. 4. After hearing and considering the....