2025 (11) TMI 2014

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>HON'BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) AND HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) For the Appellant : MR. Rajeev Agarwal & Ms. A. Dutta, both Advocate For the Respondent : Mr. S. Chitkara & Mr. S. K. Dikshit, Authorized Representative PER R. MURALIDHAR These appeals have been filed by the appellant being aggrieved by the impugned OIOs wherein, it has been held that roya....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -DO- -DO- 75496/2020 Govindpur 23.04.2014 -DO- 75135/2022 P.B. Area VII 07.05.2014 -DO- 3. He submits that in all these cases, the Show Cause Notices has been issued by invoking the extended period provisions. At the time of issuing the SCN, the relevant period to issue the same within normal period was one year which was specifically amended to two years with effe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Kopertek Delhi Tribunal decision on the ground that the Order was passed in the delayed way. He submits that now the Supreme Court has held that such matters are to be kept in abeyance. He submits that Kopertek case cannot be applied to the fact of the present case. 6. Heard both sides and perused the appeal papers. 7. We find that the appellant is not placing reliance on the Kopertek ....