https://www.taxtmi.com/caselaws?id=385176 A jurisdictional limitation plea under the Central Excise Act must be adjudicated where it goes to the root of the demand, because application of the extended period depends on findings of wilful suppression or fraud. The appellate tribunal had not given adequate consideration to the assessee's limitation objection or the supporting factual material, so the findings on demand and penalty could not be sustained. The order reducing penalty and maintaining the connected demands was set aside, and the matters were remanded for fresh adjudication on limitation, merits, and penalty, with all contentions left open. en-us Thu, 22 Aug 2019 00:00:00 +0530 Wed, 08 Jan 2020 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385176 A jurisdictional limitation plea under the Central Excise Act must be adjudicated where it goes to the root of the demand, because application of the extended period depends on findings of wilful suppression or fraud. The appellate tribunal had not given adequate consideration to the assessee's limitation objection or the supporting factual material, so the findings on demand and penalty could not be sustained. The order reducing penalty and maintaining the connected demands was set aside, and the matters were remanded for fresh adjudication on limitation, merits, and penalty, with all contentions left open. Case-Laws Central Excise Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385176