less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended ... less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended
less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended ... less than sixty days, such remaining period shall be extended to sixty days and the aforesaid period of limitation shall be deemed to be extended
petitioner during the period 1 May, 2006 till 30 June, 2010 by invoking
the extended period of limitation of five years under the proviso ... payable. Any notice issued beyond such
period would be barred by limitation. However, the period of
limitation stands extended to five-years if non-payment
extended period of limitation is not invokable. Therefore, the demands beyond the normal period of limitation are set aside.
e) Penalties imposed on the appellants ... Bombay.
(b) The extended period of limitation is not invokable. Therefore, the demands beyond the normal period of limitation are set aside.
(C) Penalties imposed
address within the
period of limitation but was received beyond the period of limitation that
would not render it barred by limitation. This principle will ... period of limitation, it would not be barred by limitation if
the same was received after the period of limitation.
36. Thus having a clear
paid service tax after receipt of matrixes from GIC.
The extended period of limitation, as contemplated under the first
proviso to section ... assessee to
avoid excise duty.
xxxxx
Thus, invocation of the extended limitation period under the
proviso to Section 73(1) does not refer
issued beyond the limitation period provided
under Section 73 of the Finance Act, 1994, and the
extended period of limitation could not have been
invoked ... short-paid under
circumstances where the normal limitation period
has expired. While the general period of limitation is
eighteen months from the relevant date
Commissioner vide order
dated 8th December 2007. The extended period of limitation was
invoked, and a penalty was also imposed under Section 11AC ... issued within the stipulated period
provided under sub-section (1) of Section 11-A, and therefore, an
extended period of limitation was invoked
consideration is whether,
in a case of this nature, the extended period of limitation was
available to the revenue?
27.1. Learned senior counsel submits that ... limitation period of one year
would stand extended to 5 years. In the aforesaid
circumstances as enumerated hereinabove, the normal
period of limitation
carried out within the limitation period of five
years, then also, in the instant case, period of limitation stood extended in view of
various orders ... prescribe any period of limitation, the
limitation should be read to be five years from the end of the original tax period.
22. Having heard
