2014 (2) TMI 1041

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..... neers of foreign parties came to their premises for giving advice and consultancy for the manufacture of aircrafts. As such, we prima facie agree with the Adjudicating Authority that the demand on the said count is also sustainable - demands stand raised by invoking the longer period of limitation. The Adjudicating Authority has himself extended the benefit of Section 80 in respect of penalties to .....

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..... th the sides, we find that an identical issue was the several matter of the Tribunals earlier stay order in the same appellants case reported as 2011 (23) S.T.R. 21 (Tri. - Mumbai). It was prima facie observed by the Bench that the services of the foreign company received by the appellant for which consideration was paid by them for transfer of licence for production of certain aircrafts and equ .....

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..... d by invoking the longer period of limitation. The Adjudicating Authority has himself extended the benefit of Section 80 in respect of penalties to be imposed on the appellant in terms of various Sections. If that be so, there cannot be any malafide or suppression on the part of the appellant so as to invoke the longer period of limitation. 5. In view of our foregoing discussion, the demand on b .....

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