TMI Blog2015 (1) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions [2011 (8) TMI 651 - CESTAT, DELHI], [2013 (11) TMI 1410 - CESTAT CHENNAI (LB)] and [2013 (5) TMI 426 - CESTAT NEW DELHI] and also in view of the fact that such non-inclusion is correct or not; had resulted in different views being taken in favour as well as against the appellant. Subsequent to this period also, we consider that appellant has made out a case in their favour. No purpose w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax of ₹ 43,54,808/- for the period 1.10.2003 to 31.3.2005. 2. Learned counsel on behalf of the appellants submitted that the entire demand is beyond the normal period of limitation and in the following cases, the Tribunal has taken the view that demand cannot be sustained. * Sadhana Colour Film Processing Lab: 2013 (31) S.T.R. 240 (Tri.-Del.) * Kala Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... views being taken in favour as well as against the appellant. Subsequent to this period also, we consider that appellant has made out a case in their favour. No purpose will be served in keeping this issue pending since on limitation itself the demand is not sustainable. Therefore the appeal is allowed with consequential relief, if any to the appellants. (Operative portion of the order has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
