2021 (3) TMI 1315

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..... s or not - HELD THAT:- In accordance with the judgment of the Customs, Excise and Service Tax Appellate Tribunal in M/S. SEM CONSTRUCTION VERSUS C.C.E. S.T. -RAJKOT [ 2020 (8) TMI 739 - CESTAT AHME .....

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..... hat the extended period of limitation could not have been invoked, there being no suppression. 2. The appeal is accordingly dismissed. 3. Pending applications stand disposed of. - - TaxTMI - .....

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