https://www.taxtmi.com/caselaws?id=271476 The Tribunal allowed the ground of limitation to be raised for the first time during the appeal hearing, citing precedents where legal issues could be raised at that stage. However, as the limitation plea was not raised earlier and not included in the appeal memo or through a miscellaneous application, the Tribunal set aside the order and remanded the matter to the original adjudicating authority for findings on limitation. The appellants were directed to submit their arguments on limitation within three weeks, with the Commissioner instructed to decide the matter within three months after allowing a fair opportunity for the appellants to present their case. en-us Wed, 23 Dec 2015 00:00:00 +0530 Sat, 06 Feb 2016 15:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271476 The Tribunal allowed the ground of limitation to be raised for the first time during the appeal hearing, citing precedents where legal issues could be raised at that stage. However, as the limitation plea was not raised earlier and not included in the appeal memo or through a miscellaneous application, the Tribunal set aside the order and remanded the matter to the original adjudicating authority for findings on limitation. The appellants were directed to submit their arguments on limitation within three weeks, with the Commissioner instructed to decide the matter within three months after allowing a fair opportunity for the appellants to present their case. Case-Laws Customs Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271476