2005 (9) TMI 385

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..... . [Order per : Moheb Ali M., Member (T)]. This is a Revenue s appeal the facts are somewhat like this. The Sugar Industries Federation, filed a case against the Ministry of Food for increase in the levy price during the period from 1974-75 to 1979-80. The Apex Court s judgment came in favour of the federation in the year 1993. Accordingly the Ministry of Food distributed the amount cal .....

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..... mand and also imposed equivalent penalty. Aggrieved by such an order, the appellant appealed to the Commissioner (Appeals) against the OIO . 3. The Commissioner set aside the demand on the ground of limitation. Revenue s is aggrieved that the Commissioner has set aside the demand holding that the fact of receipt of extra amount by the assessee was known to the Department. No intimation to this e .....

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