2018 (5) TMI 19

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..... y them on 31.08.2013, the demand notice was issued on 22.12.2016 involving extended period - the demand is issued invoking extended period of limitation, therefore, the same cannot be sustainable - appeal allowed on limitation. - E/12080/2017-SM - A/10371/2018 - Dated:- 19-2-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellant: Mr. V. Jhala (Authorized Representative) For Respondent .....

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..... e time of import is inadmissible. However, in the order it is further observed that since it is a pure question of interpretation of law, no penalty is imposable. It is his contention that even though the entire credit was reversed by them on 31.08.2013, the demand notice was issued on 22.12.2016 involving extended period, therefore, the demand is barred by limitation. 4. Ld. AR for the Revenue .....

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