TMI Blog2011 (10) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... or that part of the demand the extended time limit cannot be invoked. - From perusal of the submissions made before the Commissioner (Appeals), it is noted that such submissions have not made before the Commissioner (Appeals). - Matter remanded back to commissioner (appeals). - ST/478/2010 - - - Dated:- 21-10-2011 - Mr. M. Veeraiyan,J. Appearance Mr. M.N.S. Naidu, Advocate, for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted the party's contention and allowed the appeal in sofar as the same related to demand of Rs. 32,58,570/-. However, he upheld the demand of Rs. 2,31,166/- after noting that the appellants have paid Rs. 94,220/- which stood appropriated. He further upheld penalty equal to Rs. 2,31,166/- under Section 78 of the Finance Act 1994. 3. Learned advocate for the appellant submits that though they ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in the case of CCE, Visakhapatnam Vs. Mehta Co. reported in 2011 (264) E.L.T 481 and submits that the time limit should be reckoned from the obligation of the assessee and not from the date of knowledge of the fact of nonpayment by the department which they came to know during the course of audit. 5. Learned advocate in his rejoinder submits that the decision of the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not pointed out and therefore for that part of the demand the extended time limit cannot be invoked. From perusal of the submissions made before the Commissioner (Appeals), it is noted that such submissions have not made before the Commissioner (Appeals). Therefore I deem it appropriate to set aside the order of the Commissioner in sofar as the same related to demand of Rs. 2,31,166/- is concer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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