2009 (1) TMI 715

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..... ent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has granted relief to the respondents on merits as also on the point of limitation, revenue has filed the present appeal. We have heard Shri H.B. Negi, SDR. Nobody appear for the respondents. 2. The respondent is a 100% EOU engaged in the manufacture of knitt .....

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..... l Excise authorities. Therefore, there was no question of any suppression of information from the department justifying invocation of longer period. 3. Apart from the fact that we agree with the above findings of the Commissioner (Appeals) on the point of limitation, we also note that the disputed issue is no more res integra and stands settled by various decisions of the Tribunal. In the case o .....

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