https://www.taxtmi.com/caselaws?id=207670 Where a limitation finding on a show-cause notice remains unchallenged, the appellate forum cannot bypass that issue and decide the demand on merits. The text states that the six-month limitation under Rule 10(1) of the Central Excise Rules, 1944 governed the demand, and a notice issued beyond that period could survive only if the extended period was lawfully invoked. Because the tribunal had not examined the validity of the extended period and the prior limitation finding stood undisturbed, the matter required fresh consideration confined to limitation, with merits left unexplored until that question was resolved. en-us Wed, 14 Dec 2011 00:00:00 +0530 Wed, 21 Dec 2011 07:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207670 Where a limitation finding on a show-cause notice remains unchallenged, the appellate forum cannot bypass that issue and decide the demand on merits. The text states that the six-month limitation under Rule 10(1) of the Central Excise Rules, 1944 governed the demand, and a notice issued beyond that period could survive only if the extended period was lawfully invoked. Because the tribunal had not examined the validity of the extended period and the prior limitation finding stood undisturbed, the matter required fresh consideration confined to limitation, with merits left unexplored until that question was resolved. Case-Laws Central Excise Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207670