2018 (5) TMI 1798

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..... uthority for fresh de novo decision on merit, the objection of appellants that the demands were barred by limitation has been rejected on the ground that the department is entitled to the extended period of limitation for raising the demands. Held that:- Appeal disposed off with a direction that the assessing authority will examine and decide the cases remanded to it on merit without applying t .....

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..... nalty should not be imposed in terms of Section 11AC.The appellants responded to the show cause notices and inter alia contended that demands were barred by limitation. But the respondent did not agree with the appellants and by orders passed on different dates rejected their contentions. The respondent also approved the demand of amounts mentioned in the show cause notices along with interest the .....

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..... venue, Central Board of Excise and Customs vide Circular No.1063/2/2018-CX dated 16.2.2018 that extended period would not be available to the department to raise the demand. In view of the aforesaid statement made by the learned Assistant Solicitor General of India, we, with the consent of learned counsel for the appellants, finally dispose of these appeals with a direction that the assessing auth .....

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