https://www.taxtmi.com/caselaws?id=74810 A Tribunal may permit a newly raised limitation plea where it forms part of the subject matter of the appeal and is a mixed question of law and fact. In a recovery dispute concerning excess rebate, limitation was required to be examined by reference to the dates on which the incentive sugar was cleared, because duty became finally payable at that stage. As the record did not contain the relevant clearance data, the limitation question could not be decided on the existing material and the matter was remanded to the original authority for fresh consideration, including any applicable board instructions. en-us Tue, 11 Jul 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74810 A Tribunal may permit a newly raised limitation plea where it forms part of the subject matter of the appeal and is a mixed question of law and fact. In a recovery dispute concerning excess rebate, limitation was required to be examined by reference to the dates on which the incentive sugar was cleared, because duty became finally payable at that stage. As the record did not contain the relevant clearance data, the limitation question could not be decided on the existing material and the matter was remanded to the original authority for fresh consideration, including any applicable board instructions. Case-Laws Central Excise Tue, 11 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74810