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Appeal No.

Date of Order

Date of Order



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The period involved in this appeal is 20-10-2004 to 18-12-2007. The Show Cause Notice was issued on 21-2-2008. As can be seen from the discussions above the matter was being interpreted by judicial forums in different ways as may be seen from the decisions quoted by the Appellants. The Higher Courts have been taking the view that in such situations the extended period of time cannot be invoked for raising demand. Even in the case of Bridgestone Financial Services the Tribunal has given the benefit for such reason. So we are of the view that the demand in this case can be sustained only to the extent covered in the normal period of limitation. In such a situation penalties are not imposable either.” Nothing as regards the express knowledge of the appellant has been brought out by the Revenue. In these circumstances, relying on the decision of the Tribunal in the case of Brij Motors Pvt. Limited (supra), the demand in so far as extended period of limitation is set-aside. Consequently, the penalty under Section 78 of the Finance Act, 1994 is also set-aside. The appeal is partly allowed in the above terms.