2016 (5) TMI 1367

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing following question for our consideration :- (a)   Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that extended period of limitation cannot be invoked by the Revenue in view of the prevalent uncertainty on the relevant point of law and consequently setting aside demand of duty for wrongful availment of Cenvat credi....