2018 (2) TMI 492

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..... ed with the finding of the Commissioner on the ground of non-invokability of extended period - appeal dismissed - decided against Revenue. - C/275/2009 - 42685/2017 - Dated:- 3-11-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri B. Balamurugan, AC (AR) for the Appellant Shri S. Muthuvenkataraman, Advocate for the Respondent .....

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..... ustoms duties amounting to ₹ 63,30,919/- with interest therefor, imposition of penalty etc. After due process of adjudication, vide the impugned order dated 27.5.2009, the adjudicating authority dropped all the charges raised in the show cause notice. Hence the department has preferred this appeal. 2. Today, when the matter came up for hearing, ld. AR Shri B. Balamurugan reiterated the gr .....

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..... r not appealed against the said invocation of extended period in the grounds of appeal. 4. Heard both sides. 5. We find merit in the argument of the ld. counsel. The department in the grounds of appeal has not raised the invokability of extended period, which shows that they are not aggrieved with the finding of the Commissioner on the ground of non-invokability of extended period. The techn .....

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