https://www.taxtmi.com/caselaws?id=388764 The Chhattisgarh High Court set aside the Tribunal's order that impliedly rejected the appellant's plea on the ground of limitation under the Central Excise Act, 1944. The Court emphasized that the plea of limitation is crucial for the defense of the assessee and cannot be impliedly rejected. It directed the Assessing Officer to consider and decide on the issue of limitation raised by the appellant during the remanded proceedings, ensuring the appellant's right to address this defense is duly considered. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 22 Nov 2019 10:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388764 The Chhattisgarh High Court set aside the Tribunal's order that impliedly rejected the appellant's plea on the ground of limitation under the Central Excise Act, 1944. The Court emphasized that the plea of limitation is crucial for the defense of the assessee and cannot be impliedly rejected. It directed the Assessing Officer to consider and decide on the issue of limitation raised by the appellant during the remanded proceedings, ensuring the appellant's right to address this defense is duly considered. Case-Laws Central Excise Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388764