TMI Blog2012 (11) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect of the Circular issued by the Board, the Tribunal held in the instant case that the demand is barred by limitation - Decided in favor of assessee. - 491 of 2011 - - - Dated:- 24-11-2011 - Akil Kureshi and Sonia Gokani, JJ. REPRESENTED BY : Shri R.J. Oza, Counsel for the Appellant. None, for the Respondent. [Order per : Sonia Gokani, J. (Oral)]. Being aggrieved and dissa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point of extended period of limitation invoked against the respondent by the revenue ? (c) Whether in the facts and circumstances of the case, the impugned order of the Tribunal is contrary to observation made by the Apex Court in case of Commissioner of Central Excise, New Delhi v. GTC Industries Limited [2008 (228) E.L.T. 505 (S.C.)] ? (d) Whether in the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pharmaceuticals Limited, reported in 2008 (232) E.L.T. 245, with regard to the period involved, a show cause notice was issued on 11th June, 2008 and relying on the Tribunal s decision in case of M/s. Marsha Pharma Private Limited, the demand was held barred by limitation. Seeking support from the order in case of M/s. Marsha Pharma, where the Bench has observed that the extended period would no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further pointed out by the learned counsel that the Board had chosen not to file any SLP against the said order, as can be culled out from the letter received from the Superintendent (Legal), dated 23rd November, 2011. In other words, decision of this Court given in case of M/s. Marsha Pharma Private Limited has attained finality and as the Tribunal, relying on the said decision, when has address ..... X X X X Extracts X X X X X X X X Extracts X X X X
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