2016 (5) TMI 1367

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..... demand period is from May 2009 to May 2010, whereas the SCN was issued on 11.08.2011, which is clearly beyond the normal limitation period of 1 year and is required to be set aside - Held that: - before the Larger Bench pronounced its judgment in the year 2010, different Benches of the Tribunal had given conflicting decisions. That being the position, there is no error in the view of the Tribunal .....

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..... ssee? (b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in setting aside penalty imposed by the adjudicating authority and confirmed by the first appellate authority on the respondent? 2. In brief, the issue pertains to invoking extended period of limitation, which the Tribunal did not permit on the ground that the issue was highly .....

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