https://www.taxtmi.com/caselaws?id=83514 Additional correspondence produced before the Tribunal was admitted because it was relevant to whether the department had knowledge of the units' ownership and activities, a directly affecting the applicability of the larger limitation period under Rule 10 of the Central Excise Rules. Since those letters had not been examined by the lower authorities, their consideration was necessary for proper determination of the time-bar plea. The matter was therefore remanded to the adjudicating authority for fresh adjudication after taking the documents on record, including reconsideration of limitation. en-us Fri, 06 May 1994 00:00:00 +0530 Wed, 13 Jul 2011 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83514 Additional correspondence produced before the Tribunal was admitted because it was relevant to whether the department had knowledge of the units' ownership and activities, a directly affecting the applicability of the larger limitation period under Rule 10 of the Central Excise Rules. Since those letters had not been examined by the lower authorities, their consideration was necessary for proper determination of the time-bar plea. The matter was therefore remanded to the adjudicating authority for fresh adjudication after taking the documents on record, including reconsideration of limitation. Case-Laws Central Excise Fri, 06 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83514