2014 (11) TMI 1066

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tax. If the claim, if any, of the department is barred by limitation, the merits need not be gone into. With those observations, matter is remanded back to Deputy Commissioner. - Decided in favour of appellant by way of remand - WP No. 1029 of 2014 - - - Dated:- 25-11-2014 - I. P. MUKERJI, J For the Petitioner : Mr. Agnibsh Sengupta, Advocate Ms. Poulomi Senguupta, Advocate ORDE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... riod of limitation could be invoked. The order, in my opinion, does not also properly consider the case of the bank. However, by this order the charges made in the showcause notice were confirmed. The writ petitioner preferred a delayed appeal before the Commissioner (Appeals). It was dismissed on the ground of limitation alone. Thereafter the bank approached the Tribunal. The Tribunal felt tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ade short payment of tax. If the claim, if any, of the department is barred by limitation, the merits need not be gone into. With those observations I remand the matter back to the Deputy Commissioner, Central Excise and Service Tax, Gangtok Division, Siliguri, setting aside the orders of the Deputy Commissioner dated 31st May, 2010 Commissioner of Central Excise (Appeals), Kolkata III dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X