TMI Blog2018 (1) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed by way of remand. - GA No. 3188 of 2017, CEXA No. 34 of 2017 - - - Dated:- 3-1-2018 - Aniruddha Bose And Amitabha Chatterjee, JJ. Mr.Pradip Kr.Das, Mr.Chanchal Kr.Dutt, Ms.Krishna Mullick, Advocates For Appellant Mr.Somnath Ganguli, Ms.Manasi Mukherjee, Advocates For Respondent ORDER The Court:-The appellant has suggested altogether six points for admission of the appeal but we admit the appeal only on the following point, which in our opinion involve substantial question of law :- i) Whether the decision of the learned Tribunal is perverse for the reason of not considering the point of limitation taken in the ground of appeal before it ? By consent of the learned Advocates appearing for the parties, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal was :- FOR THAT, when the alleged purported shortage of input came to the knowledge of the department on 15-07- 1999/16-07-1999, the Show Cause Notice issued on 15- 06-2001 after about two years is clearly barred by limitations. In the decision of the Tribunal delivered on 7th March, 2007, which is under appeal before us, the Tribunal upheld the demand of duty along with interest but direction for penalty was set aside. The appellant before us seeks invalidation of the part of the order of the Tribunal by which the main demand along with interest has been sustained. Submission of Mr.Das, learned counsel appearing for the appellant, is that the Tribunal in its decision erred in law in not adjudicating the limitation point. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hink such truncated relief can be granted. As in our view the decision of the Tribunal is invalidated on the ground that the limitation question was not addressed to, we do not think any part of that order can be permitted to survive even though a part of the order might have had gone in favour of the appellant. We accordingly set aside the decision of the Tribunal delivered on 7th March, 2017 in Ex.Appeal No.248/09 and remand the matter to the Tribunal for consideration afresh. We request the Tribunal to decide the appeal as expeditiously as possible considering the fact that the show cause notice was issued in the year 2001. The appeal and the stay petition stand allowed in the above terms. No order as to costs. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
