2017 (8) TMI 825

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....epak Gupta, CJ]. - This appeal is directed against the orders of the Customs, Excise & Service Tax Appellate Tribunal (hereinafter called as 'CESTAT') whereby the CESTAT had held that the notice issued to the assessee is beyond the period of limitation and hence has quashed the same. 2. The undisputed facts are that the respondent is the manufacturer of Sponge Iron and claimed Cenvat credit ....

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....e relevant period, the decision was in favour of the assessee which was upset later on. Furthermore, there was no wilful misstatement of facts. This finding of the Tribunal is a pure finding of fact and no question of law much less any substantial question of law arises in this appeal. The question of limitation may in certain cases be a mixed question of law and fact but not a substantial questio....