TMI Blog2017 (9) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... tute does not envisage any period of limitation - What is reasonable period is always a question of fact to be gathered on the basis of relevant facts and circumstances brought on record. Even the assessee had not brought any relevant facts on record before the adjudicating and appellate authority. A mere contention before the Tribunal at the second appellate stage would not be permitted - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is valid and correct though there is admittedly no malafide or ill-intention on the appellant s part in the facts of the present case? ( c) Whether the impugned order of the Appellate Tribunal deserves to be quashed and set aside for allowing the Revenue to make recovery for a larger period of 3 years in absence of any statutory provision for such period of limitation even if the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the show cause notice was issued after more than four years. The adjudicating authority, Commissioner and the Tribunal rejected both these contentions. Hence, this appeal. 3. Before us learned counsel for the assessee raised the contention of limitation. He submitted that the Tribunal committed an error in appreciating the judgement of this court in case of Pratibha Syntex Ltd. vs. Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period is always a question of fact to be gathered on the basis of relevant facts and circumstances brought on record. Even the assessee had not brought any relevant facts on record before the adjudicating and appellate authority. A mere contention before the Tribunal at the second appellate stage would not be permitted. In that view of the matter, we are not inclined to entertain this tax appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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