https://www.taxtmi.com/caselaws?id=108139 Limitation was the decisive issue, and the adjudicating authority had already rejected the department's case on that ground in favour of the assessee. The appeal memo did not effectively challenge that limitation finding, so the appellate forum treated the point as unassailed. In those circumstances, any examination of excisability on merits would have been purely academic, and the appeal was rejected. The stated principle is that where the decisive limitation issue is not contested in appeal, the appellate authority need not go into the merits. en-us Mon, 28 Jun 1999 00:00:00 +0530 Fri, 30 Mar 2012 12:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108139 Limitation was the decisive issue, and the adjudicating authority had already rejected the department's case on that ground in favour of the assessee. The appeal memo did not effectively challenge that limitation finding, so the appellate forum treated the point as unassailed. In those circumstances, any examination of excisability on merits would have been purely academic, and the appeal was rejected. The stated principle is that where the decisive limitation issue is not contested in appeal, the appellate authority need not go into the merits. Case-Laws Central Excise Mon, 28 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108139