TMI Blog2017 (5) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal passed by Commissioner (Appeal) was such, whereby appeal was dismissed by Commissioner (Appeal) on the ground of limitation? - Held that: - The scope available for Tribunal was, whether Commissioner (Appeal), decided appeal by dismissing on the ground of limitation, correctly or not, and if it finds that appeal was within the period of limitation or within condonable period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 83 of Finance Act, 1994, has arisen from judgment and order dated 19.08.2016 passed by Customs Excise Service Tax Appellate Tribunal, Allahabad (hereinafter referred to as the Tribunal ) in Appeal No. S.T./55998/2013-CU. 3. Following substantial question of law involves in this appeal which needs to be adjudicated: Whether it was open for Tribunal to look into merits of order of Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its of case. 6. Against order of Commissioner (Appeal) dated 30.07.2012, Assessee preferred writ petition before this Court but same was not entertained by this Court on the ground of alternative remedy of appeal before Tribunal and vide judgment dated 15.01.2013 Assessee was directed to avail remedy of appeal before Tribunal. 7. By means of impugned judgment Tribunal instead of looking into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that period of limitation was not correctly looked into by Commissioner (Appeal) and appeal was within the period of condonable period of limitation. 10. That be so, Tribunal ought to have examined this matter but it appears that this aspect neither was raised before Tribunal nor has been examined. 11. In the result, impugned judgment passed by Tribunal cannot sustain. Question for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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