https://www.taxtmi.com/caselaws?id=357149 Limitation in excise cannot be decided conclusively before the foundational questions of manufacture and duty liability are first determined. Where the Tribunal proceeded on an assumed factual basis and addressed the extended period issue without a complete finding on dutiability, the partial adjudication was found unsatisfactory and the matter was remanded for fresh decision on merits. Penalty was also held unsustainable because the underlying liability and limitation issues had not been conclusively resolved, and that portion of the order was treated as severable and finally set aside. en-us Mon, 12 Mar 2018 00:00:00 +0530 Fri, 07 Sep 2018 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357149 Limitation in excise cannot be decided conclusively before the foundational questions of manufacture and duty liability are first determined. Where the Tribunal proceeded on an assumed factual basis and addressed the extended period issue without a complete finding on dutiability, the partial adjudication was found unsatisfactory and the matter was remanded for fresh decision on merits. Penalty was also held unsustainable because the underlying liability and limitation issues had not been conclusively resolved, and that portion of the order was treated as severable and finally set aside. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357149