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2017 (1) TMI 154 - CESTAT MUMBAIValuation - amount on account of spot fabrication for all LPG Bullets should from part of assessable value or not? - time bar - Held that: - the entire demand has been dropped by the adjudicating authority and upheld by the Commissioner (Appeals) on the ground of limitation even though some observation was given by the adjudicating authority and Commissioner (Appeals) on the merits of the case but the demand does not survive and same stand dropped. Since the issue is not of recurring nature there is no consequential adverse effect of the observation given by the lower authorities on appellant. We are therefore the view that observation on merits which was challenged by the appellant will not prejudice the appellant. We therefore do not need to address the merits of the case - appeal dismissed - decided against appellant.
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