2018 (11) TMI 897

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....this Tribunal No. 50792-50794/2018 in Appeal No. 51339-51341/2017, due to defects on face of record. 2. The Ld. Counsel for the appellant/applicant states that they had taken the ground before this Tribunal of limitation, that the extended period of limitation is not applicable. We find that such ground has been recorded by this Tribunal in para 4 (vi) of the order. However, we find that in the operative part of the order there is no discussion on the applicability of the extended period, neither there is any categorical rejection of such ground. We further find that the Tribunal have recorded that there is no malfide on the part of the appellants and is a simple case of classification dispute as it is evident from the finding recorded by ....

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....ecided by the Tribunal while rendering its judgment on appeal. If that be so, the only question which remains to be decided is, whether while entertaining such a contention the Tribunal committed any legal error? Here also, we do not find any force in the contention of the Revenue. As asserted by the assessee and held by the Tribunal, the assessee had made all necessary declarations and, clearances were made with concurrence of the Department. There was no misdeclaration or a willful misstatement with a view to avoiding duty. The invocation of extended period of limitation, therefore, was rightly held not permissible. Tax Appeal is therefore, dismissed. b. For limitation- Ground not decided. On scope of doubt, Interpretational issue- PADM....