2016 (5) TMI 275

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..... e inasmuch as on the ground of limitation itself because of the reason that the judgment of the Tribunal on the issue of limitation is perfectly justified inasmuch as at the relevant time there was conflicting judgment of the Tribunal and thus the action of the respondent in classifying the goods was clearly bonafide and larger period of limitation would not be available to the Department. - Decid .....

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..... n. The Tribunal has also, in the instant case, held that the demand in any case was time barred. Learned senior counsel appearing for the Department has drawn our attention to the judgment of the larger Bench of the Tribunal in the case of Krap Chem Pvt.Ltd. vs. Commissioner of Central Excise Service Tax, Daman, Rajkot reported in 2015 (325) ELT 339 (Tri.- LB), wherein larger Bench has taken .....

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