- (1.) Show cause notice was issued in the instant case by the Department on 1-2-2000 and it covered the period from 1-1-1995 to 31-8-1999. The Department had invoked the provisions of extended period of limitation on the ground that there was some misstatement and suppression on the part of the respondent herein.
(2.) The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has held that the demand for the aforesaid period was time-barred as the Department had not taken any action for more than five years.
(3.) It is also found as a matter of fact, that the unit of the respondent was audited during this period several times and there were physical inspections by the Department as well. Therefore, there could not be any case of suppression. We are in agreement with the aforesaid view taken by the CESTAT. As a result, this appeal is dismissed. Appeal dismissed. ;