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Ircon International Limited vs Commissioner Of C. Ex. on 28 July, 2005

24. As we are having a contrary view to the Tribunal in the case of IRCON International (Supra) 23 Appeal No.: ST/76225/2014, 75872/2019,75137/2023/-DB therefore, we hold that extended period of limitation is not invokable. In these cases, all the Show Cause Notices has been issued to the appellant by invoking extended period of limitation which is also a Government of India undertaking. Therefore, no malafide intentions can be alleged against the appellant. In that circumstance, extended period of limitation is not invokable.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 0 - Full Document
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