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2019 (6) TMI 682 - MADRAS HIGH COURTExtended period of Limitation - Section 11A(1) of Finance Act - HELD THAT:- The learned Tribunal has met with the remand directions of this Court, and since the Tribunal has given cogent reasons for invoking the extended limitation in the first, and second, the issue of alleged misdeclaration of the herbal cough syryup "Nivaran-90', whether it was an ayurvedic medicine or not, the assessee can raise all possible objections with regard to the extended limitation before the concerned authority and it is left open to the authority to decide the issues in accordance with law. Appeal dismissed.
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