2018 (2) TMI 395

Head Note / Extract:
Whether the Customs, Excise and Service Tax Appellate Tribunal was right in allowing the appeal preferred by the assessee holding that the Revenue could not have applied the extended period of limitation?

Held that: - Mr. R. Santhanam, Advocate, who appears for the respondent, fairly states that the Tribunal had relied upon an earlier decision in the case of the assessee, which has been reversed by the Allahabad High Court with an order of remand - In view of the statement made by Mr. R. Santhanam, Advocate, we are setting aside the impugned order with a direction for remand, without commenting on merits - appeal allowed by way of remand.