TMI Blog2012 (12) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... iven on two grounds i.e., both on merits and on limitation, and the department has chosen not to challenge the same on the count of limitation, it would be an infructuous exercise to go into the appeal on the ground of merit because the respondents would get the benefit in any case on the ground of limitation since the entire demand is for the extended period. - E/1240/2001 - Final Order No. 620 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the date of it because due in terms of clause (1) of Rule 10 of the Central Excise Rules. Nevertheless, the question as to whether the extended period of limitation had been invoked or not is a mixed question of fact and law, the CESTAT would be entitled to consider that question. Since the CESTAT has not considered the said question, while answering the substantial question of law in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder on merits, there is no challenge to the order on the ground of limitation. 4. We have perused the grounds of appeal taken by the department. There is no challenge by the department to the finding of the lower appellate authority on the question of limitation. As such, the Tribunal cannot go into the question that has not been raised by the department. Besides, when the relief has been given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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