Pallipalayam Spinners Pvt Ltd vs Salem on 7 October, 2025
24. Following the above decision this Tribunal in the
case of M/s. AAM India Manufacturing Corporation Pvt. Ltd.
V. Commissioner of GST & Central Excise reported in 2025
(8) TMI 1655 CESTAT CHENNAI, held that the demand was
wholly barred by limitation and accordingly, we had refrained
from delving into the merits of the issue in detail. Following
17
E/41124/2015
the same principle in the instant case, we hold that the
demand is barred by limitation and therefore refrain from
going into the merits of the matter. Accordingly, the entire
demand, interest and penalty is set aside.