https://www.taxtmi.com/caselaws?id=267339 A ground not urged before the Tribunal cannot be raised for the first time in further appeal, and the Revenue's maintainability objection failed on that basis. The Court also noted that Rule 3(3) of the Central Excise Rules, 2002 permits one Central Excise Officer to exercise the powers of another subordinate officer, supporting the Chief Commissioner's competence to file the appeal. On limitation, a prayer to restore the original adjudication order invoking the extended period under Section 11A was held sufficient to preserve the limitation issue, so the objection that no demand survived was rejected. en-us Thu, 18 Jun 2015 00:00:00 +0530 Sat, 09 Jan 2016 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267339 A ground not urged before the Tribunal cannot be raised for the first time in further appeal, and the Revenue's maintainability objection failed on that basis. The Court also noted that Rule 3(3) of the Central Excise Rules, 2002 permits one Central Excise Officer to exercise the powers of another subordinate officer, supporting the Chief Commissioner's competence to file the appeal. On limitation, a prayer to restore the original adjudication order invoking the extended period under Section 11A was held sufficient to preserve the limitation issue, so the objection that no demand survived was rejected. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267339