2018 (2) TMI 706

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..... purpose other than whatsoever declared in details to the department. Therefore, demand beyond normal period would not sustain. There is no reason to interfere with the impugned order and the same is hereby sustained - appeal dismissed - decided against Revenue. - E/315/2008 - A/91853/2017 - Dated:- 11-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) .....

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..... used in the notification. Further no evidence has been brought forward to suggest that the appellants have used the furnace oil for the purpose other than whatsoever declared in details to the department. Therefore, demand beyond normal period would not sustain. That is to restate, the extend period of limitation cannot be invoked. On an identical issue, Appellate Commissioner s Order No. AKD(7 .....

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