2016 (1) TMI 340

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..... wever we find strong force in the submissions made by the learned Counsel for respondent that the demand is blatantly time barred. The issue of inclusion or non-inclusion of the cost of cylinder handling and maintenance charges was the matter which was being agitated before the various judicial forums hence appellant could have entertained a bonefide belief that the said charges need not be includ .....

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..... These appeals are filed by the revenue against Orders-in-Appeal No. AT/739 740/Bel/2006 dated 05.12.2006 and SRK/572/Bel/2008 dated 09.09.2008 2 Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the first appellate authority was correct in coming to a conclusion that the cost of cylinder handling and maintenance charges need not .....

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..... records we do find that the issue of inclusion of the cost of cylinder handling and maintenance charges is referred to a larger bench by the Apex Court. The issue being before the larger bench, of the Supreme Court, no order on merits can be passed. However we find strong force in the submissions made by the learned Counsel for respondent that the demand is blatantly time barred. The issue of inc .....

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