2025 (1) TMI 1773

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....r the Appellant : Shri S J Vyas, Advocate For the Respondent : Mrs. Sunita Menon, Superintendent (AR) ORDER: The short issue addressed by the learned advocate in this matter is primarily of limitation. While participating in foreign exhibition, the party has paid certain amounts to the organizers for services to be rendered in that country. The department formed the view that such payment....

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....pur I. The Paras sought to be relied upon by him are nos. 10, 11, 12, 13 and 28 to show that suppression which is not coupled with intent to evade cannot extend period of time. 3. The learned AR reiterates the findings of the lower authority. 4. This court has considered the respective submissions along with case law relied upon by the learned advocate and finds that in the facts of this mat....