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Extended period not to be invoked if order in assessee’s favour is overruled by a larger bench
Case Law Details
- Case Name
- Nice Color Lab Vs Commissioner of Central Excise, Jaipur (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
CESTAT, NEW DELHI BENCH
Nice Color Lab
Versus
Commissioner of Central Excise, Jaipur
FINAL ORDER NOS. 55434-55435 OF 2013
STAY ORDER NOS. 55855-55856 OF 2013
APPLICATION NOS. ST/STAY/631 & 679 OF 2012
APPEAL NOS. ST/303 & 317 OF 2012
JANUARY 29, 2013
ORDER
Ms. Archana Wadhwa, Judicial Member
Both the stay petitions are disposed of by a common order and as the issue involved is identical.
2. After hearing both the sides, we find that the disputed issue relating to inclusion of cost of materials used for providing photographic services, which stands decided against the appellant by a...
