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2010 (12) TMI 227 - CESTAT, DELHIDemand and penalty - extended period of limitation - penalties against the authorised representative - Commissioner (appeals) decided in favor of assessee on the ground of period of limitation - Held that: - the Commissioner(Appeals) without ascertaining as to whether there was default or not, inspite of the fact that the same was necessary to be ascertained as the appeals were filed by the respondents against the order passed by the adjudicating authority already holding that the assessee had committed default and on that count had confirmed the demand of duty on that ground and the same was under challenge before him, proceeded to dispose of the appeals merely by holding that the department was not justified in invoking the extended period of limitation. Even otherwise it is settled law that first appellate authority has always to decide the appeal by addressing to all the issues raised in a matter. There is no option for the first appellate authority to find out some short-cut methods to dispose of the appeals. Once an issue arises for consideration, the first appellate authority has to decide such issue. - Matter remanded back.
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