2012 (5) TMI 492

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..... case SHOBHA DIGITAL LAB. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL [2011 (8) TMI 721 (Tri)] held in favour of the applicant at similarly situation - set aside the impugned demand alongwith setting aside of penalty imposed upon the applicant - in favour of assessee. - Service Tax Appeal No. 420 of 2012 - - - Dated:- 11-4-2012 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Shri Vijay Kumar .....

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..... 11 (23) STR 608 (Tri-LB)]. 3. However, he assails the demand on limitation. Show cause notice stands issued on 1.10.07 by invoking the longer period of limitation. He relies upon the Tribunal s decision in the case of Shobha Digital Lab vs. CCE, Bhopal [2011 (24) STR 430 (Tri-Del) when the benefit of limitation was extended to the appellant similarly situate. By observing that when there were .....

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