2016 (10) TMI 1227

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..... hin the limitation period, matter remanded to the original adjudicating authority for requantifying the demand within the limitation period - appeal allowed by way of remand. - Appeal No. ST/729/2012 (DB) - Final Order No. 54746/2016 - Dated:- 6-10-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) For The Appellant : Shri Mayank Garg, Advocate .....

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..... ed that identical issue decided by the Tribunal in the said decisions and it was observed that since during the relevant period there was Hon ble High Court decision in the case of Home Solution Retail India Ltd. Vs. Union of India - 2009 (14) STR 433 (Del.) which was neutralised by the retrospective amendment brought in the Finance Act, 2002 the longer period of limitation would not be availabl .....

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