2018 (6) TMI 628

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....ellant None For the Respondent Shri R. Subramaniyan, AC (AR) Per Archana Wadhwa: Aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. We have heard Shri R. Subramaniyan, AC (AR) for the Revenue. Nobody appeared for the respondents. 2. After going through the impugned order of Commissioner (Appeals), we note that the dispute relates to the avai....

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....e was made to the Bombay High Court decision in the case of M/s. Coca Co/a India Pvt. Ltd. Vs Commissioner of Central Excise, Pune-III reported in 2009 (15) S.T.R. 657 (Bom.). He also held the demand to be barred by limitation by holding that the issue involved was interpretation of statutory provisions and in the absence of any evidences to show any malafide on the part of the assessee, invocatio....