2018 (2) TMI 783

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..... ame to the knowledge of the department in May 1987 itself and respondent was asked to file requisite declaration under N/N. 149/86, in that circumstance, learned adjudicating authority has rightly held the demand is barred by limitation - appeal dismissed - decided against Revenue. - E/1024/2008-SM[BR](E/CO/153/2008.) - A/91758/2017 - Dated:- 9-11-2017 - Mr. Ashok Jindal, Member (Judicial) .....

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..... matter was adjudicated and travelled upto this Tribunal and the same was remanded to the learned adjudicating authority for fresh adjudication after affording reasonable opportunity to the respondent. In the remand proceeding, the learned adjudicating authority considered the submissions made by the respondent and held that the demand is barred by limitation. Aggrieved by the said order, Revenue i .....

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..... further submits that the respondent did not comply with the condition of the Notification No.11/88-CE dated 15.04.1988. 4. On the other hand, learned Counsel reiterates the finding of the impugned order. In this case the respondent had filed a declaration for claiming exemption in the month of May 1987 and the respondent was asked to file requisite declaration under Notification 149/86 hence i .....

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