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2015 (9) TMI 250 - HC - Central ExciseDenial of SSI Exemption - Use of brand name belonging to other company - Bar of limitation - Held that:- it is seen from the order of the Tribunal that the finding of the first appellate authority to the effect that there was no suppression of fact, has not been interfered with. If the original authority had invoked the enhanced period of limitation on only one particular ground viz., suppression of fact and the appellate authority had set aside that finding, the larger period of limitation was not available to the Department themselves in view of the fact that the Tribunal did not interfere with the finding of the first appellate authority relating to the only basis on which the enhanced period of limitation was taken recourse to by the Department. In view of the above, we answer question with regard to limitation in favour of the assessee. - Decided in favour of assessee.
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