https://www.taxtmi.com/caselaws?id=251310 The Tribunal's order allowing the assessee's appeal on limitation could not stand because it did not address the suppression finding recorded by the adjudicating and first appellate authorities. Those authorities had found that the assessee failed to disclose structural material in its declarations while availing credit, amounting to suppression of material facts. The later legal position on steel items as supporting structures did not displace that foundational factual finding. The matter was therefore sent back to the Tribunal for fresh consideration, with all contentions on limitation and merits left open. en-us Wed, 03 Sep 2014 00:00:00 +0530 Sat, 06 Jun 2015 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251310 The Tribunal's order allowing the assessee's appeal on limitation could not stand because it did not address the suppression finding recorded by the adjudicating and first appellate authorities. Those authorities had found that the assessee failed to disclose structural material in its declarations while availing credit, amounting to suppression of material facts. The later legal position on steel items as supporting structures did not displace that foundational factual finding. The matter was therefore sent back to the Tribunal for fresh consideration, with all contentions on limitation and merits left open. Case-Laws Central Excise Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251310