2017 (8) TMI 1225

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..... he relevant period - in such a situation invoking the charge of suppression, fraud, collusion, etc., is not sustainable. The appellant has made out a case against the demand on the question of time bar - the whole of the demand confirmed by the lower authority is falling within the extended period - demand set aside - appeal allowed - decided in favor of appellant. - ST/1609/2011-CU(DB) - Final O .....

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..... ved to have been not covered under the category of Commercial Concern for tax liability. Hence, he pleaded for demand be set aside on the question of time bar. He also submitted that all the amount now confirmed covered the period beyond normal period. 3. The ld. DR reiterated the findings of the lower authorities. 4. We have heard both the sides and perused the appeal records. 5. The ori .....

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