2017 (1) TMI 1624 - AT - Central Excise

Extended period of limitation - Held that - The issue is decided in the case of PRAYAGRAJ DYEING & PRINTING MILLS PVT. LTD. VERSUS UNION OF INDIA 2013 (5) TMI 705 - GUJARAT HIGH COURT , where it was held that The documents, invoices in question, issued by the registered licencee being genuine and in the absence of any allegations against the appellants of fraud, the Tribunal should not have remanded the matter back as the claim was totally barred by limitation - appeal is allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal filed against OIO-1512-DEM-2008. The demand was confirmed invoking extended period of limitation, but the issue on merit was covered in favor of the Revenue. The decision of Hon'ble Gujarat High Court in Prayagraj Dyg. & Ptg. Mills Pvt. Ltd. v. UOI favored the assessee on limitation. The impugned order was set aside, and the appeal was allowed.