2016 (11) TMI 703

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..... f limitation - Held that: - the lower authorities have not referred to any positive evidence on record to show that the appellant indulged in any malafide activities with an intent to evade payment of duty. In such a scenario the demand raised beyond the period of limitation is not sustainable - the entire demand is beyond limitation - appeal allowed. - Appeal No. ST/1162/2010-ST (SM) - Final Ord .....

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..... In an identical case of Jai Jawan Coal Carriers Pvt. Ltd. Vs. CCE New Delhi-2015 (37) STR 509 (Tri-Del), it has been observed as under: Next comes, the question of limitation. The show cause notice dated 23/4/09 is for the period from October 2003 to March 2008 and this demand has been confirmed by invoking extended period while the second show cause notice dated 15/10/09 being for 2008-2009 .....

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..... t that their activity was not taxable and accordingly the longer limitation period under proviso to Section 73 (1) of the Finance Act, 1994 would not be available to the Department. In view of this, the duty demand in respect of the value of service for loading of coal/mineral ore into the tipper trucks and thereafter loading of the coal/ore into the railway wagons would survive only for the norma .....

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