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2022 (7) TMI 977 - AT - Central Excise100% EOU - CENVAT Credit - clearance of goods in domestic tariff area in excess of the value permitted by the Development Commissioner during various years of operation - extended period of limitation - Scope of appeal - HELD THAT:- The Commissioner came to a conclusion that the issue on limitation was not raised by the appellant in their earlier appeal and therefore it was not examined by the Tribunal. M/s. Flex Foods Limited in this appeal has enclosed copy of the appeal earlier filed by them before Tribunal, which was numbered as E/51809/2015- EX [DB]. A perusal of the said appeal shows that the issue of invocation of the extended period and limitation was specifically challenged by the appellant in paragraph 7 of the said appeal memorandum. It is seen that arguments on limitation were also raised by the appellant. The Tribunal, however, did not take note of the said argument nor gave any findings, presumably because the matter was being remanded on merit itself. In this background it is found that the observation of the Commissioner in the impugned order that the issue on limitation was not raised by the appellant before Tribunal is incorrect. It is also noticed that the remand order of Tribunal dated 16.05.2017 had also kept all issues open, which implies that the issue of limitation was also open. The impugned order cannot be sustained and is, therefore, set aside - the matter is remanded to the Commissioner for fresh adjudication on merits as well as on limitation.
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