2022 (10) TMI 579

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....Shekara Bharathi & Ms. Neela Kedar Gohale, Advocates, for the Petitioner. Shri Punit Dutt Tyagi & Vikas Singh Jangra, AORs and Ms. Charanya Lakshmikumaran, Ms. Mounica Kasturi, Aditya Bhattacharya & Ms. Apeksha Mehta, Advocates, for the Respondent. ORDER Leave granted in SLP (C) No. 36346 of 2016. 2. Feeling aggrieved and dissatisfied with the impugned final Judgment and Order No. 842/200....

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....passed by the Division Bench of the High Court dismissing the said appeal as not maintainable, the Revenue has preferred Civil Appeal No. 5260/2022 arising out of SLP (C) No. 36346/2016. Therefore, Civil Appeal No. 1011/2017 can be said to be the main appeal challenging the order passed by CESTAT. 3. We have heard Shri N. Venkataraman, Learned ASG, appearing on behalf of the Revenue and Ms. ....

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....5 (325) E.L.T. 417 (S.C.). In the case of Meridian Industries Limited (supra), this Court considered the very exemption notification and the use of wax in manufacturing of cotton yarn. After detailed analysis of the submissions made on behalf of the Revenue and Assessee and after considering the process of manufacturing cotton yarn and definition of "raw material", ultimately it is observed and he....

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.... said that there was any suppression on the part of the Assessee in disclosing the true and correct facts. Therefore, in the facts and circumstances of the case, we are of the opinion that the Department was not justified in invoking the extended period of limitation. However, at the same time, it is to be noted that the demand for some period can be said to be within the period of limitation. The....