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2017 (1) TMI 838 - HC - Central ExciseExtended period of limitation - Section 35-G of Central Excise Act, 1944 - suppression of facts - Held that: - there was no suppression of fact deliberate but there was a bona fide dispute and in any case demand being raised beyond period of limitation was not justified. It has directed Revenue authorities to requantify the demand falling within the period of limitation and thereafter proceed accordingly - decision of Kerala High Court in CCE, Cochin vs. Idea Mobile Communication Ltd., [2008 (9) TMI 292 - KERALA HIGH COURT] was followed - appeal dismissed - matter on remand.
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