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TMI Blog2017 (11) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... s duly supported by adequate reasons, we do not find any error on a substantial question of law to have been committed by the learned Tribunal - As already observed, the demand raised on the assessee was primarily founded on the sales practices contained in the sales policy and sales agreement. Benefits of deduction passed on to the buyer under the sales policy and sales agreement have not been al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attacharye, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. L. Badri Narayanan, Adv. ORDER 1. The Order challenged in these appeals, filed under Section 35 L of the Central Excise and Sales Tax Act, dated 8th April, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Regional Bench at Mumbai has been rectified by a subsequent order dated 20.6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of six months from the relevant date alone would be competent in law. In other words, the application of the proviso to Section 11 A was expressly negatived by the learned Tribunal and the demand raised on the basis of such extended period was held to be time barred. 3. The conclusion of the Tribunal to the aforesaid effect in the order dated 20.6.2005 proceeds on the basis that the sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under the sales policy and sales agreement have not been allowed to the assessee. However, insofar as the issue of limitation is concerned, as the materials on the basis of which the claims/demands have been raised were before the Revenue at all material points of time, no question of suppression or mis-statement can legitimately arise to enable the Revenue to avail the benefit of extended peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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