Extended period not to be invoked if order in assessee’s favour is overruled by a larger bench

 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 t...