2013 (11) TMI 244

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..... tand filed by the revenue in respect of Tribunal's Final order No. C/130-131/09 dated 31.3.09 vide which the appeal of the appellant was allowed on merits as also on extended period. While doing so, the Bench observed that reliance of the learned SDR on the decision of Friends Trading Company is not appropriate inasmuch as the extended period was not the subject matter of said decision. 2. The Re .....

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..... he Tribunal also relied upon Tribunals decision in appellants own case whereby the demand of duty for the extended period was dropped. 4. We find that the issue of availability of extended period is a legal issue required to be decided in the facts and circumstances of each and every cases. Tribunal having come to a finding that such extended period was not available to the Revenue for raising th .....

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