2018 (9) TMI 1447

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..... IDA AND VICE-VERSA [2018 (7) TMI 1290 - CESTAT ALLAHABAD], where it was held that while calculating duty demand, the benefit of cum-duty has to be extended to the assessee. Demand is confirmed on merits, but matter remanded to the Lower Authorities for re-quantification of the demand by extending the benefit of cum-duty price to the assessee. Appeal disposed off. - APPEAL No. ST/70010/2015- .....

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..... nalty was extended. He fairly agrees with that there is no limitation angle in the present appeal inasmuch as the entire demand as falling within the limitation period. Accordingly, he prays for extension of cum-duty price benefit and for setting aside the penalty. 3. Learned A.R. appearing for the Revenue agrees. 4. In light of the earlier decision of the Tribunal, we confirm the demand on .....

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