2026 (1) TMI 1078

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....Priya, Member (Technical) For the Department : Shri Mahboob Ur Rehman, Authorised Representative For the Respondent : Shri Onkar Sharma and Shri Arjyadeep Roy, Advocates ORDER BINU TAMTA: 1. The Revenue is in appeal, challenging the order-in-original No.11/2016-ST dated June 3, 2016 limited to the rejection of the demand for the extended period. Against the same order, the responden....

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....Revenue against the said order was dismissed by the High Court on the ground of delay. The order passed by the Tribunal has thereby attained finality. In view of the order passed by the Tribunal, the issue stands decided on merits for the normal period and as a result, the present appeal filed by the Revenue limited to the invocation of the extended period does not survive. 2. The learned Couns....