https://www.taxtmi.com/caselaws?id=219455 The Tribunal held that a departmental appeal could not be examined on merits where the Revenue had not challenged the lower appellate authority's finding on limitation. It could not reopen an unassailed limitation conclusion or go beyond the grounds urged, and the intact limitation finding meant that merits would not change the result. The demand was also barred because no recovery could be made beyond the prescribed six-month period under Rule 10(1) of the Central Excise Rules. The Department's appeal was therefore dismissed. en-us Thu, 07 Jun 2012 00:00:00 +0530 Fri, 14 Dec 2012 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219455 The Tribunal held that a departmental appeal could not be examined on merits where the Revenue had not challenged the lower appellate authority's finding on limitation. It could not reopen an unassailed limitation conclusion or go beyond the grounds urged, and the intact limitation finding meant that merits would not change the result. The demand was also barred because no recovery could be made beyond the prescribed six-month period under Rule 10(1) of the Central Excise Rules. The Department's appeal was therefore dismissed. Case-Laws Central Excise Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219455