https://www.taxtmi.com/caselaws?id=197244 The High Court upheld the duty demand and penalties imposed on the appellant in a case concerning manufacturing activity under a Memorandum of Understanding. The Court directed the Tribunal to consider the issue of limitation under Section 11A of the Central Excise Act and instructed a thorough review before passing appropriate orders. The Court refrained from expressing an opinion on the limitation issue, directing the Tribunal to address all grounds raised by the appellant within three months. The civil miscellaneous appeal was disposed of with no costs, emphasizing the need for a comprehensive review of the limitation issue. en-us Thu, 09 Feb 2017 00:00:00 +0530 Sat, 30 Dec 2017 18:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197244 The High Court upheld the duty demand and penalties imposed on the appellant in a case concerning manufacturing activity under a Memorandum of Understanding. The Court directed the Tribunal to consider the issue of limitation under Section 11A of the Central Excise Act and instructed a thorough review before passing appropriate orders. The Court refrained from expressing an opinion on the limitation issue, directing the Tribunal to address all grounds raised by the appellant within three months. The civil miscellaneous appeal was disposed of with no costs, emphasizing the need for a comprehensive review of the limitation issue. Case-Laws Central Excise Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197244