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2011 (4) TMI 523 - SUPREME COURTLimitation - Demand - Revenue neutrality - Two-judges Bench of the Tribunal, held that, finding of the Commissioner that Revenue neutrality is not established by the appellants is factually incorrect and, therefore, the order of the Commissioner is required to be set aside - By the said order, the Tribunal held that since it is a case resulting in Revenue neutral situation, therefore, the extended period of limitation is not applicable and the entire demand is barred by limitation - There is no proper discussion and finding with regard to the factual position by the Tribunal in the present case and, therefore,set aside the impugned judgment and order and remit back the matter to the Tribunal for de novo and fresh consideration of the issues which arise for consideration both in respect of the factual position as also the legal position in the light of the aforesaid decisions of this Court and also of the Tribunal - Appeal is dismissed accordingly.
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