M/S Audi Automobiles vs Cce, Indore on 21 May, 2009
We take a note of the fact that in the case of Audi Automobiles (Supra) itself, this Tribunal observed that the appellant cannot be accused of my suppression documents. In that circumstance, we hold that the extended period is not invokable. Consequently, the demands pertaining to the extended period of limitation are set aside. As the extended period of limitation is not invokable, and there is no mala-fide intention of the appellant, moreover, the issue is of a valuation, therefore, the penalty is not imposable on the appellant.