https://www.taxtmi.com/caselaws?id=385509 The Tribunal treated the merits dispute as settled against the assessee, but held that the limitation plea required fresh examination because the verification report dated 30.08.2007, said to show departmental knowledge of the exemption claim, had not been considered by the lower authorities. As that material document was neither produced nor dealt with at adjudication, the question whether the extended period could be invoked could not be finally determined on the existing record. The impugned order was therefore set aside to that extent, and the limitation issue was remanded to the adjudicating authority for reconsideration. en-us Fri, 06 Sep 2019 00:00:00 +0530 Sat, 07 Sep 2019 06:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385509 The Tribunal treated the merits dispute as settled against the assessee, but held that the limitation plea required fresh examination because the verification report dated 30.08.2007, said to show departmental knowledge of the exemption claim, had not been considered by the lower authorities. As that material document was neither produced nor dealt with at adjudication, the question whether the extended period could be invoked could not be finally determined on the existing record. The impugned order was therefore set aside to that extent, and the limitation issue was remanded to the adjudicating authority for reconsideration. Case-Laws Central Excise Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385509