TMI Blog2013 (9) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and penalty on the ground that there was no suppression or mis-statement on the part of respondent to irregularly avail the credit with any malafide intention and the demand raised by invoking the extended period of limitation, arises from the facts of the case and requires consideration of the Court - Decided against Revenue. - Central Excise Appeal No. - 239 of 2013 - - - Dated:- 13-9-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces provided by them. The said payment was made during the period when the application for amalgamation of the two units namely M/s Ghari Industries Pvt. Ltd and M/s Rohit Surfactants Pvt. Ltd was pending before the Allahabad High Court. The application for amalgamation was allowed on 1.2.2008 w.e.f. 1.4.2006. The CESTAT found that admittedly during the period the service receiver was entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit of service tax, interest and penalty on the ground that there was no suppression or mis-statement on the part of respondent to irregularly avail the credit with any malafide intention and the demand raised by invoking the extended period of limitation, arises from the facts of the case and requires consideration of the Court. The Central Excise Appeal is dismissed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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