2015 (8) TMI 195

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....a, Adv. & Mr. Arijit Prasad, Adv. & Mr. T. M. Singh, Adv. & Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. S. Nanda Kumar, Adv. & Mr. R. Satish Kumar, Adv. & Mr. Parivesh Singh, Adv. & Ms. Jyoti Sharma, Adv. & Mr. V. N. Raghupathy, Adv. ORDER M/s Ranka Wires Private Limited, Hosur, the first respondent herein, were the manufacturers of insulated wires falling under Chapter Heading 85.4....

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....tation prescribed under Section 11A of the Act, proviso of the said provision was made use of in order to avail the extended period of limitation. The Commissioner, after hearing the respondents herein, confirmed the findings and rejected the contention of the respondents to the effect that the extended period of limitation would not be applicable. Before the Customs, Excise and Service Tax Appel....