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2016 (11) TMI 703 - CESTAT NEW DELHIDemand - cargo handling services - The service provided by the appellant for transporting fly ash in closed trucks after liasoning loading port and unloading of the same at the factory site has been held to be falling under cargo handling services - demand is beyond the period of five years - period of limitation - Held that: - the lower authorities have not referred to any positive evidence on record to show that the appellant indulged in any malafide activities with an intent to evade payment of duty. In such a scenario the demand raised beyond the period of limitation is not sustainable - the entire demand is beyond limitation - appeal allowed.
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