https://www.taxtmi.com/caselaws?id=385811 The appeal in this case was filed with a delay of 1475 days, seeking condonation under Section 5 of the Limitation Act. However, as the demand amount fell below the monetary limit set by the Ministry of Finance, the appellant requested to withdraw the appeal. The appeal was dismissed as withdrawn, leaving the question of law raised unresolved. The Tribunal allowed the appeal solely on the point of limitation, without addressing the merits of the case, including liability to pay duty, interest, and penalty. The invocation of the extended period of limitation was also questioned, emphasizing the need for a comprehensive review beyond the limitation issue. en-us Thu, 05 Sep 2019 00:00:00 +0530 Sat, 14 Sep 2019 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385811 The appeal in this case was filed with a delay of 1475 days, seeking condonation under Section 5 of the Limitation Act. However, as the demand amount fell below the monetary limit set by the Ministry of Finance, the appellant requested to withdraw the appeal. The appeal was dismissed as withdrawn, leaving the question of law raised unresolved. The Tribunal allowed the appeal solely on the point of limitation, without addressing the merits of the case, including liability to pay duty, interest, and penalty. The invocation of the extended period of limitation was also questioned, emphasizing the need for a comprehensive review beyond the limitation issue. Case-Laws Central Excise Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385811