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2016 (2) TMI 181 - AT - CustomsCancellation of CHA licence - period of limitation - The learned Counsel of the appellants raised the ground of limitation for the first time during the arguments at hearing stage. - Held that:- It is seen that the question of limitation has neither been raised during original proceeding before adjudicating authority nor has it been incorporated as a ground of appeal in the appeal memo nor has it been sought to be included by miscellaneous application for inclusion of fresh grounds. In these circumstances and the case law cited above, while cannot ignore the submissions on limitation, we cannot also given findings without giving Revenue an adequate opportunity to given findings on the same. We are left with no option but to set aside the order and remand the matter to the original adjudicating authority to give findings on the issue of limitation. - Matter remanded back.
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