TMI Blog2018 (6) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation, which according to Revenue was not specifically remanded by Commissioner (Appeals) in the earlier order dated 16.5.2005 - So long as earlier order did not deal with the issue of limitation, it was open to the Commissioner (Appeals) to examine the issue of limitation - appeal dismissed - decided against Revenue. - Appeal No. E/626/10 - A/86076/2018 - Dated:- 9-3-2018 - MRS. ARCHANA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice proposed to recover duty @ 13%. and B. Cement Block, after amendment of Notification No. 5/98 dt. 02.06.1998 vide Notfn. No. 17/98 dt. 18.07.1998 had been unconditionally exempted vide Sr. No. 184A. Therefore no duty was chargeable on the cement block after that date. (ii) Accordingly, as per the direction of the Commr. (A), Joint Commissioner, Belapur Commissionerate adjudicated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal. It is apparent that the issue of limitation was not considered in the earlier remand orders The impugned order has been passed on the issue of limitation, which according to Revenue was not specifically remanded by Commissioner (Appeals) in the earlier order dated 16.5.2005. We are of the view that so long as earlier order did not deal with the issue of limitation, it was open to the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
