Extended period of limitation not to be invoked if judiciary have taken different views

HIGH COURT OF GUJARAT Commissioner of Central Excise, Customs & Service Tax versus Kay Kay Press Metal Corpn. TAX APPEAL NO. 1545 OF 2011 AUGUST  21, 2012 JUDGMENT N.V. Anjaria, J. The present appeal under section 35 G of the Central Excise Act, 1944 was preferred by the Department to challenge the order dated 18.05.2011 passed by the Central Excise and Services Tribunal, West Zonal Bench, Ahmedabad in appeal No. E/708 of 2005. 1.1 The appeal was admitted for consideration of the following substantial question of law formulated by this court. “Whether the Tribuna...