TMI Blog2016 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... g before adjudicating authority nor has it been incorporated as a ground of appeal in the appeal memo nor has it been sought to be included by miscellaneous application for inclusion of fresh grounds. In these circumstances and the case law cited above, while cannot ignore the submissions on limitation, we cannot also given findings without giving Revenue an adequate opportunity to given findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order of cancellation of licence before the Tribunal. The ground of limitation was not raised as a ground of appeal in the appeal memo. The learned Counsel of the appellants raised the ground of limitation for the first time during the arguments at hearing stage. 2. In the written submissions after the hearing the learned Counsel has cited the follows decision in support of his assertion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance was also placed on the decision of the Tribunal in the case of Nylex Traders Vs. CC (P) - 2011 (274) ELT 71 in which in para 6 the Tribunal as held as follows: In the instant case, it is true that the appellants namely M/s Nylex Traders and Shri C.D. Shah had not raised any jurisdictional objection in their replies to the show-cause notice. They had not raised any such objection before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was asserted that it is a settled law as laid down in the following judgments that a plea of limitation being a legal plea can be taken for the first time in appeal: Kusum Ingots Alloys Vs. CCE - 2001 (137) ELT 550 Eagle Flask Industries Ltd. Vs. CCE - 2007 (220) ELT 173 National Organic Chemical Industries Ltd. Vs. CC. - 2000 (126) ELT 1072 3. Learned A.R. relies on the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to set aside the order and remand the matter to the original adjudicating authority to give findings on the issue of limitation. The appellants will approach the adjudicating authority within three weeks of issue of this order with their submissions. The Commissioner will decided the matter within three months of issue of this order after giving a fair opportunity to appellants to present their c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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