https://www.taxtmi.com/caselaws?id=197733 A limitation plea arising from a show cause notice issued long after the officers' visit and the director's statement was treated as a substantive ground requiring examination. Because the point had not been raised before the Commissioner (Appeals) and no finding existed on that question, the Tribunal held that the matter needed reconsideration in light of cited Tribunal and Supreme Court decisions. The impugned order was set aside and the matter was remanded for a decision on limitation. en-us Fri, 22 Aug 2008 00:00:00 +0530 Sat, 13 Jan 2018 13:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197733 A limitation plea arising from a show cause notice issued long after the officers' visit and the director's statement was treated as a substantive ground requiring examination. Because the point had not been raised before the Commissioner (Appeals) and no finding existed on that question, the Tribunal held that the matter needed reconsideration in light of cited Tribunal and Supreme Court decisions. The impugned order was set aside and the matter was remanded for a decision on limitation. Case-Laws Central Excise Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197733