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TMI Blog2016 (7) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT OF INDIA], the Hon’ble Delhi High Court in the case of Commissioner of Central Excise-Delhi Vs. Sun Shine Industries (2015 (10) TMI 678 - DELHI HIGH COURT) has held that extended period would not be invokable due to uncertain legal podsition. As such we are of the view that issue of limitation is squarely covered by the above referred decision of the Hon’ble Delhi High Court. Accordingly, we set aside the impugned order and allow the appeal in favour of assessee. - Appeal No. E/900/2007-EX[DB] - Final Order No. 51921/2016 - Dated:- 5-5-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) For the Petitioner : Shri Alok Kothari, Advocate For the Respondent : Shri Sanjay Jain, AR O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They also explained that such type of temperature related to inscription are also being made by them in respect of other customers also to indicate the temperature upto which the bricks can bear the same. 4. However, Lower Authorities did not find favour with the said contention of the appellants on the ground that the same amounts to using the brand value of ACC. Accordingly, demand was confirmed. The appellant did not succeed even before the Commissioner (Appeals) Hence, the present appeal. 5. Ld. Advocate submits that during the relevant period, the issue was referred to the Larger Bench in the case of Prakash Industries Vs. Commissioner of Central Excise Bhubneshwar - 2000 (119) E.L.T-30 (Tri- Larger Bench) wherein it was held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended period stands invoked in the present case. It is a well settled law that when during the relevant period, there were decisions in favour of the assessee, he cannot be attributed with any mala fide so as to invoke the longer period of limitation. In fact, we find that in an identical case involving the same issue of insulation bricks and by taking note of the Larger Bench decision of the Tribunal in the case of Prakash Industries, which subsequently stand overruled by Supreme Court in the case of Kohinoor Elastics Pvt. Ltd., the Hon ble Delhi High Court in the case of Commissioner of Central Excise-Delhi Vs. Sun Shine Industries 2015 (322) E.L.T. 265 (Del.) has held that extended period would not be invokable due to uncertain legal p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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