2015 (6) TMI 1051

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..... . Therefore, demand sought to be confirmed against the respondent by invoking extended period of limitation are rightly set aside by the Ld. Commissioner (A). - Decided in favour of assessee - Appeal No. E/60308/2013-EX(SM) - FINAL ORDER NO. 52054/2015-EX(SM) - Dated:- 26-6-2015 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) For the Petitioner : Shri G.R. Singh, DR For the Respondent : Shri .....

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..... dent is having a good case on limitation. As show cause notice has been issued by invoking extended period of limitation same is not sustainable in the eyes of law. Therefore, demand sought to be confirmed against the respondent by invoking extended period of limitation are rightly set aside by the Ld. Commissioner (A). 4. In these terms, I do not find any infirmity with the impugned order. Sam .....

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