https://www.taxtmi.com/caselaws?id=81175 A legal plea based on limitation may be raised for the first time in appeal where the appellate record contains sufficient material and no legal bar exists. Recovery of credit wrongly availed under Rule 571 was treated as a demand for short levy, so the statutory limitation under Section 11A applied even though the unamended rule did not expressly prescribe a time limit. The result was that the limitation objection was entertained at the appellate stage and the recovery demand was held time-barred. en-us Wed, 24 Oct 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81175 A legal plea based on limitation may be raised for the first time in appeal where the appellate record contains sufficient material and no legal bar exists. Recovery of credit wrongly availed under Rule 571 was treated as a demand for short levy, so the statutory limitation under Section 11A applied even though the unamended rule did not expressly prescribe a time limit. The result was that the limitation objection was entertained at the appellate stage and the recovery demand was held time-barred. Case-Laws Central Excise Wed, 24 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81175