2015 (10) TMI 1640

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uted to the assessee so as to invoke longer period of limitation. Otherwise also when an expert body like the Tribunal is classifying the product under Chapter 50 which is being reversed by the Hon'ble Supreme Court, it only reflects upon the disputable nature of the issue, in which case, no malafide can be attributed to the appellant. The appellant during the relevant period had filed all the ret .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urunathan, AR ORDER Per: Archana Wadhwa: After hearing both sides, we find that Commissioner (Appeals) has dismissed the appeal for non-compliance with his stay order directing the applicant to deposit 25% of the confirmed demand of around ₹ 46,00,000/-. 2. Learned advocate has argued on the financial condition as also on the merits of the case to buttress his argument that he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... levant period, decisions of the Higher Authorities are in favour of the assessees, no malafide can be attributed to the assessee so as to invoke longer period of limitation. Otherwise also when an expert body like the Tribunal is classifying the product under Chapter 50 which is being reversed by the Hon'ble Supreme Court, it only reflects upon the disputable nature of the issue, in which case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X