2012 (5) TMI 355

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..... extended period of limitation cannot arise. - matter remanded back to pass a proper and detailed speaking order. - E/516/2011 - - - Dated:- 23-4-2012 - Dr. CHITTARANJAN SATAPATHY, J. Shri M. Rajendran, Adv., for the appellants Shri Parmod Kumar, SDR, for the respondents Heard both sides. I find that the matter has been remanded by the lower appellate authority to the original a .....

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..... same is made an open remand and the original authority is directed specifically to consider all issues including the claim for full quantum of SSI exemption as well as the claim regarding the entertainment of bonafide belief and the case laws cited by the appellants in regard to the claim for non-application of extended period of time limit. The original authority shall deal with all aspects of t .....

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