9911796707
TMI Blog2016 (9) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... close or suppressed the material information from the department as the same came to the knowledge of the Department during the course of Audit only - Held that:- once the assessee was found to be at fault in view of the law laid down by Hon'ble the Supreme Court in the case of Maruti Suzuki India Ltd. vs. CCE Delhi [2014 (9) TMI 229 - SUPREME COURT] and Super Synotex (India) Ltd. vs. CCE Jaipur [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, New Delhi(for short, the Tribunal):- "(i) Whether the Tribunal is correct in holding that the extended period of limitation cannot be invoked when the respondent has failed to disclose or suppressed the material information from the department as the same came to the knowledge of the Department during the course of Audit only? (ii) Whether the Tribunal is correct in holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merit in the present appeal. The Tribunal has elaborately dealt with the issue of limitation. The assessee cannot be said to be at fault at that time in view of circular of the Board and earlier order of Tribunal in favour of the assessees. Keeping in view the aforesaid facts, as the assessee was not at fault, the extended period of limitation was not available. No substantial question of law ari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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