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Manawat Palstics Pvt. Ltd. Through Its ... vs The Customs, Excise And Service Tax ... on 5 January, 2016

There is absolutely no dispute with the well settled proposition of law as laid down in the judgments rendered in the cases of Bengal Chemists & Druggists Assn., M/s Patel Brothers and M/s Falcon types Ltd. (supra). However, in the present case, we are concerned with the date from which the period of six (15 of 18) [ CW-14920/2017] months have to be counted.
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