https://www.taxtmi.com/caselaws?id=425422 Where an earlier remand leaves all issues open for de novo adjudication, the authority must decide both merits and limitation. The Commissioner erred in proceeding on the assumption that limitation had not been raised, even though challenge to invocation of the extended period had been specifically taken earlier. The impugned order therefore could not be sustained, and the penalty appeal also ceased to survive once the main order was set aside. The matter was remanded for fresh adjudication on merits and limitation. en-us Thu, 21 Jul 2022 00:00:00 +0530 Fri, 22 Jul 2022 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425422 Where an earlier remand leaves all issues open for de novo adjudication, the authority must decide both merits and limitation. The Commissioner erred in proceeding on the assumption that limitation had not been raised, even though challenge to invocation of the extended period had been specifically taken earlier. The impugned order therefore could not be sustained, and the penalty appeal also ceased to survive once the main order was set aside. The matter was remanded for fresh adjudication on merits and limitation. Case-Laws Central Excise Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425422