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2018 (10) TMI 1985 - CESTAT MUMBAIInvocation of extended period of limitation - whether furniture cannot be considered as handicraft so as to avail exemption Notification 76/06? - HELD THAT:- The issue on limitation was considered by the Tribunal in the assessee’s own case for different period in the case of [2019 (4) TMI 1460 - CESTAT KOLKATA]. By taking note of the fact that the Commissioner of Central excise Kolkata vide his different order for different period has dropped the demand falling outside the normal period of limitation and such order of the Commissioner stands accepted by the Revenue, the Tribunal also granted relief on the limitation aspect in their case reported as Interscape. Inasmuch as the appellants have already been held to be entertaining a bonafide belief in their other matters involving different period, we are not inclined to take a different view in the present case Accordingly, by holding the demand as barred by limitation - appeal allowed.
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