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2019 (4) TMI 1264 - HC - Central ExciseExtended period of limitation - clandestine removal - electricity consumption during the period 2009-10 - Whether in absence of any finding in order-in-original regarding invocation of extended period of limitation of 'five years', demand of duty beyond the normal period of limitation of 'five years', demand of duty beyond the normal period of limitation of 'one year' can be sustained? HELD THAT:- The appellant has specifically raised the issue of limitation which has neither been considered by the Tribunal nor finding has been given. The matter is remanded back to the Tribunal for reconsideration.
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