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2019 (11) TMI 612 - HC - Central ExciseTime Limitation - It is the specific case of the appellant/assessee that the entire demand is barred by limitation and therefore, the demand is not sustainable in law - Whether in the facts and circumstances of the case, the Tribunal is right in confirming the demand when the demand itself is barred by limitation? - HELD THAT:- The Tribunal did not make any such observation with regard to the limitation point while confirming the order passed by the Commissioner (Appeals). In fact, the assessee is to be partially blamed because, none appeared for the assessee before the Tribunal, when the case was heard - the point relating to limitation being a mixed question of law and fact, should also to be allowed to be agitated by the assessee before the original authority. Whether the Tribunal is right in holding that there was no such submission put forth in the appeal especially when the plea of limitation and correct availment of Cenvat credit on machinery parts pleaded in the appeal grounds? - HELD THAT:- There appears to be a dispute between the assessee and the Department. This has been remanded to the original authority for fresh consideration and we confirm such order of remand. Whether the Tribunal is right in holding that there was no dispute about the liability but quantum alone is disputed whereas it was raised in the grounds that the entire demand is barred by limitation and the value adopted on job work yarn clearance is as per the decision of the Supreme Court in UJAGAR PRINTS, ETC. ETC. VERSUS UNION OF INDIA AND OTHERS [1988 (11) TMI 106 - SUPREME COURT]? - HELD THAT:- It goes without saying that credit cannot be denied to the appellant/assessee - With regard to the other issues, the order passed by the Commissioner (Appeals), as confirmed by the Tribunal, is just and proper. The impugned order of remand passed by the Tribunal is confirmed and the appellant/assessee is granted liberty to raise the points relating to limitation before the original authority which shall be adjudicated on merits and in accordance with law - the appeal filed by the appellant/assessee is partly allowed.
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