https://www.taxtmi.com/caselaws?id=210298 The appellate order was set aside because the limitation plea had not been adjudicated, and the enhanced penalty under Section 11AC of the Central Excise Act could not be sustained without deciding that core issue. As the controversy had not been examined on merits, the Commissioner (Appeals) was required to redecide the matter after considering limitation, and only then address the penalty question if necessary. The remand ensured that the substantive objection was determined before any final view on penalty was taken. en-us Thu, 14 Jul 2011 00:00:00 +0530 Tue, 22 May 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210298 The appellate order was set aside because the limitation plea had not been adjudicated, and the enhanced penalty under Section 11AC of the Central Excise Act could not be sustained without deciding that core issue. As the controversy had not been examined on merits, the Commissioner (Appeals) was required to redecide the matter after considering limitation, and only then address the penalty question if necessary. The remand ensured that the substantive objection was determined before any final view on penalty was taken. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210298