Limitation finding left unchallenged prevents revenue appeal from succeeding and sustains relief to the assessee.

An appeal cannot succeed where the decisive limitation finding is left unchallenged. The impugned order had held the demand time-barred, allowing recovery only for the normal period and finding no suppression of facts with intent to evade; because the revenue's grounds attacked credit, interest and penalty but did not assail that foundational limitation finding, the relief granted to the assessee could not be disturbed. The order was sustained and the revenue's challenge failed.

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Issues: Whether the revenue's appeal could succeed when the finding that the demand was barred by limitation was not challenged.

Analysis: The impugned order had set aside the demand on limitation, holding that the notice could survive only for the normal period and that no suppression of facts with intent to evade was made out. The appeal grounds attacked the credit, interest, and penalty aspects, but did not assail the Commissioner (Appeals)'s finding on limitation. In the absence of any challenge to that foundational finding, the revenue's appeal could not overturn the relief granted to the assessee.

Conclusion: The limitation finding stood undisturbed, and the appeal failed.

Final Conclusion: The impugned order was sustained and the revenue's challenge was rejected, leaving the assessee with the benefit of the order in appeal.

Ratio Decidendi: An appeal cannot succeed where the decisive finding granting relief is not specifically challenged, particularly when the unchallenged finding is limitation.

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