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2019 (2) TMI 82 - RAJASTHAN HIGH COURTPenalty u/s 11AC of CEA - Time Limitation - whether the Tribunal had erred in holding that the demand is beyond the period of one year from the relevant date and is time barred? - Held that:- If the assessee is not dissatisfied with the findings recorded by the Tribunal on first four issues, he cannot be allowed to say that the department should be required to file appeal even against the part of the judgment of the Tribunal before the Supreme Court particularly when the department itself has accepted finality of that part of the judgment by which the matter has been remanded back to the Original Adjudicating Authority for its fresh findings - The question of limitation and demand being time barred will have to be decided independently. The department has been able to make out a case for recall of order dated 11.04.2018 passed by this Court - The application is allowed.
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