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2013 (5) TMI 652 - ALLAHABAD HIGH COURTSecond round of litigation before tribunal - SSI Exemption - Notification no. 175/86 - submission of SSI certificate - extended period of limitation - held that:- In the earlier order dated 22.2.2001 the Tribunal had categorically held the applicant not to be entitled for the benefit of S.S.I. exemption which was available to the earlier Unit but would be entitled for exemption from the date of application i.e. 31.7.1987. This order had become final between the parties as the applicant did not challenge the same in any higher forum. That being the position, we are of the considered opinion that the Tribunal was justified in holding that this issue cannot be reopened in the second round of litigation. Demand beyond five years - held that:- from the adjudication order that the demand has been raised with effect from 06.11.1986 even though 86-87 had been mentioned. That being the position, we are of the considered opinion that there is no illegality in the demand as confirmed by the Tribunal as it falls well within the period of 5 years from the date a show cause notice issued to the applicant. Suppression, concealment or fraud or mis-statement - held that:- From the order of the Tribunal we do not find any such plea having been raised. The only plea raised before the Tribunal was that the demand beyond the period of five years under section 11 A of the Act could not have been raised. That being the position, we are of the considered opinion that the order passed by the Tribunal does not suffer from any legal infirmity. - decided against the assessee.
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