Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 245 - HC - Central ExciseDemand- Limitation- Revenue carried the matter in appeal the Tribunal on the ground of suppression of facts. The Tribunal vide the impugned order held in favour of the revenue on merits, but dismissed the appeal on the ground of limitation. Adjudicating order not containing findings as to why submission against allegation of suppression of fact not acceptable. Held that-finding in the order that Tribunal Larger Bench order and High Court ruiling in favour of assessee during relevant period and ambiguity over applicability of relevant rules. Tribunal order sustainable. Question of law not arise and appeal dismissed.
|