2011 (8) TMI 125

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..... s Vs CCE Jaipur [2008 -TMI - 48126 - SUPREME COURT OF INDIA] - The extended period of limitation of 5 years is available to the department, if assessees are found to be guilty of suppression or misstatement with intention to evade payment of duty - Appeal is allowed by way of remand - ST/261/10 - - - Dated:- 5-8-2011 - Ms.JYOTI BALASUNDARAM, J. For Appellant: Shri T.H.Rao, SDR For Re .....

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..... s Vs CCE Jaipur [2008 (221) ELT 481 (SC)]. The extended period of limitation of 5 years is available to the department, if assessees are found to be guilty of suppression or misstatement with intention to evade payment of duty. I, therefore, set aside the impugned order and remit the case for fresh decision on merits [the Commissioner (Appeals) has not recorded any finding on the merit of the dema .....

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