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2019 (11) TMI 1013 - HC - Central ExciseScope of SCN - time limitation - No order as to the appellant’s challenge to the tax liability on the point of limitation was passed by the Tribunal - Whether the Tribunal having held that the argument with regard to limitation was raised, was justified in rejecting the application on the ground that the point raised was impliedly rejected? HELD THAT:- When a quasi judicial authority considers legality and validity of an order on certain grounds including the ground of limitation, the said ground can never be impliedly rejected. Plea of limitation being an important defence available to the assessee as assessment after certain period is required to be made on certain foundations as provided in Section 11AC of Central Excise Act, 1944 read with Section 73(1) of Finance Act, 1994, the said plea cannot be impliedly rejected as the authorities are required to be satisfied about existence of the pre-requisites as contained in the said provision. Even otherwise, if the matter has been remitted back to the AO for decision afresh, there is no harm in allowing the appellant to raise the plea of limitation before the AO which can be simultaneously decided by the AO. The impugned order dated 24-11-2017 passed by the Tribunal is set aside with a direction that while hearing the matter upon remand by the Tribunal by its order dated 14-6-2017, the AO shall also decide the issue of limitation raised by the appellant.
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