The Supreme Court has upheld the decision of the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal by holding the demand for differential excise duty raised against the assessee, M/s Reliance Industries Ltd, as time barred. The bench of Justices Krishna Murari and Bela M. Trivedi held that during the relevant period in consideration, i.e., September 2000 …
