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2011 (8) TMI 721 - CESTAT, NEW DELHIExtended Period of Limitation - Photography services - value of paper, chemicals in gross amount charged - matter was in dispute - Held That:- In view of Cosmic Dye Chemical v. CCE, Bombay (1994 - TMI - 43929 - SUPREME COURT OF INDIA) has observed that mala fide intention is an essential element for invocation of longer period of limitation. There being different views of High Courts expressing conflicting opinion on the point of dispute are sufficient for any person to entertain a bona fide belief In such the circumstances, mis-statement or suppression of facts, if any, cannot said to be wilful. - Demand beyond normal period of limitation dropped. - Penalty set aside.
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