https://www.taxtmi.com/caselaws?id=252668 The Andhra Pradesh High Court considered the exclusion of the period during court proceedings for calculating limitation under Section 11-A of the Central Excise Act. The Court allowed the Central Excise Department's references, emphasizing the significance of excluding the period of proceedings for limitation computation. The judgment discussed the impact of interim orders on limitation issues and stressed the necessity of evaluating the case's circumstances to determine the validity of demands based on limitation grounds. Ultimately, the Court directed the Tribunal to refer the questions for consideration, supporting the Department's stance on limitation. en-us Thu, 04 Sep 2014 00:00:00 +0530 Fri, 31 Oct 2014 11:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252668 The Andhra Pradesh High Court considered the exclusion of the period during court proceedings for calculating limitation under Section 11-A of the Central Excise Act. The Court allowed the Central Excise Department's references, emphasizing the significance of excluding the period of proceedings for limitation computation. The judgment discussed the impact of interim orders on limitation issues and stressed the necessity of evaluating the case's circumstances to determine the validity of demands based on limitation grounds. Ultimately, the Court directed the Tribunal to refer the questions for consideration, supporting the Department's stance on limitation. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252668