2018 (4) TMI 353

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..... ated elements for invoking the extended period - demand barred by limitation - appeal allowed - decided in favor of appellant. - E/86219 & 86222/2015 - A/92211-92212/2017 - Dated:- 13-10-2017 - MR. C.J Mathew, Member (Technical) Shri Vinay Sejp l, Advocate, for appellant Shri Ajay Kumar, Jt. Commr (AR), for respondent Per: CJ Mathew Appellant, M/S PRS Permacel Pvt Ltd is .....

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..... el for appellant and Learned Authorised Representative. 4. The primary contention of Learned Counsel without going into other grounds, is that the bar of limitation in section 11 A of the Central Excise Act, 1944 would apply. Admittedly, according to the records the said goods had been transferred on 8th July, 2007 whereas show cause notice was issued on 3rd August, 2012 which is in absence of .....

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