TMI Blog2014 (12) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Without referring to what exactly was the case of the appellant, so far as issue of limitation is concerned, the Tribunal proceeded to opine in one line that the demand is not time barred as contended by the appellant. As a matter of fact, the appellant also raised a contention that no prima facie case as shown in the show cause notice was forthcoming. If once the Tribunal decides the limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Prakash, for the Appellant. Shri Tojan J. Vathikulam, SC, for the Respondent. JUDGMENT Heard learned counsel for the petitioner as well as Standing Counsel for the Department. 2. Appellant before us, claiming to be a registered Society owned by the Government of Kerala, is the Centre For Development of Imaging Technology (C-DIT). The appellant is aggrieved by the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax has not been levied or paid or has been short levied or short paid or erroneously refunded, the Central Excise Officer may, within one year from the relevant day, serve notice on the person chargeable with Service Tax which has not been levied or paid or which has been short levied or short paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when period of five years has to be read instead of one year. Without referring to what exactly was the case of the appellant, so far as issue of limitation is concerned, the Tribunal proceeded to opine in one line that the demand is not time barred as contended by the appellant. As a matter of fact, the appellant also raised a contention that no prima facie case as shown in the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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