2016 (11) TMI 1007

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....spondent : S. P. Kesarwani ( Ssc-It ) ORDER Heard Sri Rishi Raj Kapoor, learned counsel for the appellant and Sri Praveen Kumar, learned counsel for the Department. This is a Central Excise Appeal filed under Section 35-G of Central Excise Act, 1944 against the order dated 28.08.2009, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Service Tax Appeal No.295 of 2008.....

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....circumstance, he has argued that under which the limitation could have been enlarged would be in a case where there has been some positive act on the part of the party to establish either wilful mis-declaration or suppression of a fact. He further argued that if a party had bonafidely believed in a legal situation no suppression could have been alleged. In the present case, the Ist Appellate Autho....

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....nd itself without going into the merits of the case." Thus in view of the aforesaid judicial pronouncements and facts of the case as discussed supra, I find that the allegation of suppression of fact has no leg to stand. I hold that the demand of service tax in the instant case is barred by limitation." Thus, the question of limitation has been decided in favour of the assessee by the Ist Appella....