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M/s Bloom Packaging Pvt. Ltd Versus Commissioner, Central Excise & Service Tax, Daman

2015 (11) TMI 1101 - CESTAT AHMEDABAD

Duty demand - Invocation of extended period of limitation - Held that:- Ground of limitation a question of law, can be raised before the Appellate authority. It appears from the records that the demand was raised beyond the period of 5 years. However .....

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of assessee. - Appeal No.E/285/2012 - Order No. A/10691 / 2015 - Dated:- 27-5-2015 - Mr. P.K. Das, J. For Appellant: Shri Rahul Gajera, Advocate For Respondent: Shri K. Sivakumar, Authorised Representative Per: P.K. Das Heard both the sides and peru .....

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this issue was not raised before the lower authorities. It is a question of law and can be taken up before the Appellate Authority. In support of his contention, he drew the attention of the Bench to the copy of ER-1 return filed by the Appellant dur .....

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