2015 (9) TMI 1270

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..... . Singh, Adv., Mr. Ritesh Kumar, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. M. H. Patil, Adv., Mr. Sandeep Narain, Adv., M/s. S. Narain & Co. ORDER The respondent-assessee herein had loaned its factory to one M/s. Cross Land Research Laboratories Limited (hereinafter referred to as 'M/s. CRLL' for short) and during this period, it is the M/s. CRLL, who manufactured ce .....

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..... ice Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has set aside the demand both on merits as well as on limitation. We have gone through the matter and it is not even necessary to look into the matter in more details on merits inasmuch as we find that not only the three Show Cause Notices were dropped, but, insofar as fourth Show Cause Notice, i.e., Notice dated 04.05.1994, .....

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