2014 (4) TMI 500

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..... e law changed and there was no requirement of annexing the invoices with RG-1 returns, it cannot be said that the appellant contravened any provisions of law with an intent to evade payment of duty so as to invoke the extended period - Decided against Revenue. - Appeal No.1055 of 2005 - - - Dated:- 8-1-2013 - Ms. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Shri M.S.Negi, DR .....

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..... ot available to the Revenue. 3. Revenue in their memo of appeal have not disputed the above finding of Commissioner (Appeals) and has admitted that the pricelists were being filed by the respondents. However, it is their contention that w.e.f. 01.10.96, submission of invoices with RG-1 returns was dispensed with and as such it cannot be said that such invoices were produced to the Revenue after .....

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