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TMI Blog2012 (12) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. 2. This appeal has been remanded by the Hon'ble High Court of Madras with the following observations:- In the case on hand, as there is a finding by the Commissioner of Central Excise (Appeals) that the extended period of limitation is not applicable to the facts of the case, the CESTAT ought not to have gone into the merits of the case for the simple reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion on the finding on merits. Accordingly, for the purpose of remittal, we set aside the order of the CESTAT and the civil miscellaneous appeal is allowed. Consequently, M.P.No.1 of 2011 is closed No costs." 3. Learned consultant appearing for the respondents brings it to our notice that the entire demand is for the extended period of time and further that the lower appellate authority had d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of merit because the respondents would get the benefit in any case on the ground of limitation since the entire demand is for the extended period. 5. We also find that the Hon'ble High Court has also observed that the question has been answered in favour of the respondent-assessee by holding that there cannot be a demand beyond the period of six months. Accordingly, we dismiss the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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