2018 (11) TMI 6

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....(AR) for the respondent ORDER Per: Archana Wadhwa After hearing both sides, we note that the duty of excise to the extent of Rs. 11.93 lakhs stands confirmed against M/s. Nityanand Engineering Pvt. Ltd. along with confirmation of interest and imposition of penalty of equivalent amount. In addition, penalty of Rs. 1 lakh stands imposed on M. Ganesh Shetty, director of the company. 2. The sai....

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....ant product to be dutiable goods. After answering the said disputed issue, the matter was sent back to the original bench for disposal of the appeal. While disposing the appeal, reported in 2006 (201) ELT 27, the demand falling within the limitation period was upheld and the benefit of extended period was granted to the assessee on the ground the issue was not free from doubt and there was confusi....

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....ope for entertaining doubt and extended period of limitation would not be available to the revenue. To the similar effect is another decision of the Hon'ble Supreme Court in the case of Kiran Ispat Udyog 2015 (321) ELT 182 (SC) wherein it was held that inasmuch as the issue was entangled in judicial battle and hazy picture was clarified only subsequently, the extended period cannot be held to be i....