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1. Classification - Extended period of limiation - Change in the opinion of Audit Wing - prima facie demand beyond the normal period of limitation is not sustainable - HC

2. Demand beyond normal period of limitation - Whether waiver of penalty u/s 80 would mean that no demand can be confirmed beyond the normal period of limitation - stay...

3. Issuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - when no suppression of facts no demand beyond one year - HC

4. Renting of Immovable Property Service - there is no justification for invoking the extended period and inasmuch as the entire demand is beyond the normal period of limitation.

5. Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

6. Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

7. Manufacture of Aluminium door and window frames – fabrication at site of the customers – bonafide belief as regards non-excisability of the product - demand beyond...

8. Benefit of exemption - At the time of filing the Bill of Entry the appellant have to submit the documents including the country of origin certificate which the appellant...

9. Valuation - C&F Agency services - reimbursement of the expenditure - demand restricted to normal period - penalty waived - AT

10. Prosecution proceedings may continue ever where demand of duty was set aside on the ground of period of limitation since there is no limitation period for initiation of...