https://www.taxtmi.com/caselaws?id=122647 A limitation plea may be raised for the first time in second appeal where it is a pure question of law, and the Tribunal may entertain it. A duty demand based on shortage of excisable goods was time-barred because the notice did not invoke the extended period or allege suppression, misstatement, or fraud as required for recovery under the excise law. A penalty could still be imposed for admitted shortage and stock-record irregularity, but only up to the cap fixed by the applicable stock-verification rule, so the penalty was restricted to the statutory maximum. en-us Tue, 10 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 12:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122647 A limitation plea may be raised for the first time in second appeal where it is a pure question of law, and the Tribunal may entertain it. A duty demand based on shortage of excisable goods was time-barred because the notice did not invoke the extended period or allege suppression, misstatement, or fraud as required for recovery under the excise law. A penalty could still be imposed for admitted shortage and stock-record irregularity, but only up to the cap fixed by the applicable stock-verification rule, so the penalty was restricted to the statutory maximum. Case-Laws Central Excise Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122647