TMI Blog2018 (12) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment impugned dated 29.11.2017 including the issue of extended period of limitation, in the light of the circular No. 1063/2/2018-CX dated 16.02.2018 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs providing, that the extended period of limitation would not be available to the department - petition allowed by way of remand. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s herein are aggrieved by para 7 of the judgment which reads as under: 7. In some cases, it is claimed that the matter is time barred and they took the plea that the extended period is wrongly extended. After hearing the rival submissions, we re-concur with the finding of the Commissioner regarding the extended period and uphold the findings of the Commissioner. Hence, the plea of extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Customs providing that the extended period would not be available to the department to raise the demand, has issued a direction to the Assessing Authority to examine and decide the cases remanded to it on merit without applying the extended period of limitation as provided under Section 11A of the Central Excise Act, 1944. 5) In the aforesaid background, with the consent of the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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