2018 (5) TMI 286

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....or Respondent: Mr. Sameer Chitkara (A.R.) Per: Dr. D.M. Misra Heard both the sides. 2. These two appeals are filed against respective order passed by the Commissioner of Central Excise Vadodara-I.  The short issue involved in the present appeals is whether the appellants are entitled to benefit of exemption Notification No. 22/2003-CE dated 31.03.2003 and Notification No. 52/2003-Cus....

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....on of law framed by us in Para 7 of this order is answered in favour of the Revenue and against the assessee. Ld. Advocate for the appellant submits that the interpretation recorded by the Larger Bench of the Tribunal is incorrect and they are eligible to the benefit of exemption Notifications. Further, he submits that in any case, extended period of limitation cannot be made applicable and also p....