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2020 (2) TMI 814 - HC - Service TaxMaintainability of appeal - appropriate forum - Section 35L(1)(b) of the Central Excise Act, 1944 - principles of natural justice - time limitation - HELD THAT:- There are no proper reasons have been given in support of its finding. It has also not taken into account, the certificate dated 4th December, 2018 of the Metro Railway certifying the nature of service rendered by the appellant. Time Limitation - HELD THAT:- The question of limitation is a mixed question of law and fact. The appellant has pleaded that the respondents had knowledge of the transactions relying on their earlier show cause notice dated 17th September, 2004 on the self-same issue, relied upon in the subject show cause notice dated 27th March, 2007. Thus, everything was to their knowledge. There was no suppression of any fact. That question and any other factual issue with regard to the suppression of facts ought to have been gone into in detail by the learned tribunal. When the impugned order of the tribunal is challenged on the above ground that it was passed in breach of the principles of natural justice and in ignorance of the law of limitation, then, it cannot be said that the appeal has a relation to classification of goods, its valuation or the rate of duty. It is neither directly nor indirectly related to these questions - Since, mixed questions of facts and law are involved, it would be proper to remand the entire matter to the tribunal for re-consideration and re-determination. Appeal allowed by way of remand.
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