- (1.) Heard Sri R.S. Chauhan, learned counsel for appellant and Sri Ashish Mishra, Advocate for respondent.
(2.) This appeal under Section 35-G of Central Excise Act, 1944 has arisen from judgment and order dated 21.09.2011 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the "Tribunal") holding demand raised by Revenue as barred by limitation.
(3.) Tribunal has found that there was no suppression of fact deliberate but there was a bona fide dispute and in any case demand being raised beyond period of limitation was not justified. It has directed Revenue authorities to requantify the demand falling within the period of limitation and thereafter proceed accordingly. For taking above view, Tribunal has also followed a decision of Kerala High Court in CCE, Cochin vs. Idea Mobile Communication Ltd., 2010 19 STR 18. Learned counsel for the appellant admitted that aforesaid judgment has become final and no argument was advanced so as to persuade us to take a different view.;