https://www.taxtmi.com/caselaws?id=250372 Where a duty demand was already set aside on limitation and that finding was left unchallenged, the Revenue's merits-based challenge could not revive the demand. The unassailed time-bar determination continued to sustain the setting aside of the demand, and the merits argument, even if examined, was insufficient to dislodge that basis. The appeals were therefore without merit and were dismissed. en-us Fri, 09 May 2014 00:00:00 +0530 Sat, 01 Aug 2015 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250372 Where a duty demand was already set aside on limitation and that finding was left unchallenged, the Revenue's merits-based challenge could not revive the demand. The unassailed time-bar determination continued to sustain the setting aside of the demand, and the merits argument, even if examined, was insufficient to dislodge that basis. The appeals were therefore without merit and were dismissed. Case-Laws Central Excise Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250372