Limitation barred the show cause notice, so the civil appeal was dismissed while classification remained open.

The civil appeal was dismissed because the Tribunal found, as a matter of fact, that the show cause notice was time-barred. That limitation finding was the sole basis for dismissal, and the Court expressly kept the classification issue open without deciding it. The operative effect was that the dispute ended on limitation alone, while the substantive classification question remained undecided and available for consideration in an appropriate case.

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Issues: Whether the civil appeal was liable to be dismissed on the ground that the show cause notice was barred by limitation, with the issue of classification kept open.

Analysis: The dismissal rested on the Tribunal's finding of fact that the show cause notice was time-barred. The clarification expressly stated that the appeal was being dismissed only on that ground and that the classification issue was not decided.

Conclusion: The appeal was dismissed on limitation, and the classification question remained expressly open.

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