https://www.taxtmi.com/caselaws?id=86403 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, granting relief to the appellant. The Tribunal set aside the order and remanded the case for a fresh decision on the limitation issue under Section 11A of the Central Excise Act, 1944. The adjudicating authority was directed to consider the limitation question in accordance with the law and observations in the order, providing the appellant with a personal hearing. The Tribunal clarified that the liability on merits was not open for reconsideration. en-us Mon, 10 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86403 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, granting relief to the appellant. The Tribunal set aside the order and remanded the case for a fresh decision on the limitation issue under Section 11A of the Central Excise Act, 1944. The adjudicating authority was directed to consider the limitation question in accordance with the law and observations in the order, providing the appellant with a personal hearing. The Tribunal clarified that the liability on merits was not open for reconsideration. Case-Laws Central Excise Mon, 10 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86403