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- Whether penalty under extended period of limitation can be invoked in subsequent show cause notices, when not invoked in first show cause notice ?
Whether penalty under extended period of limitation can be invoked in subsequent show cause notices, when not invoked in first show cause notice ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that the demand for October 2003 to September 2008 has been, thus, curtailed and the present demand leading to the impugned order re.....
Issue Favourable to Tax Payer ?:- no
Held - As pointed in Tecumseh Products India Ltd. vs. C.C.E., Hyderabad 28; in Fedders Lloyd Corporation Pvt. Ltd. vs. C.C.E., New Delhi and in Mod.....
Issue Favourable to Tax Payer ?:- yes
Held - Allegation of suppression of facts against the appellant cannot be sustained. When the first SCN was issued all the relevant facts were in t.....
