https://www.taxtmi.com/caselaws?id=308011 Where the Commissioner (Appeals) had set aside the demand on both merits and limitation, the Tribunal held that the Revenue's appeal could not proceed because the finding that the show cause notice was time-barred remained unchallenged. Since no ground was raised before the Tribunal against the limitation finding, that conclusion attained finality and the dispute did not survive for further examination. The appeal was therefore rejected in favour of the assessee on limitation. en-us Mon, 04 Aug 2003 00:00:00 +0530 Tue, 23 May 2023 17:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308011 Where the Commissioner (Appeals) had set aside the demand on both merits and limitation, the Tribunal held that the Revenue's appeal could not proceed because the finding that the show cause notice was time-barred remained unchallenged. Since no ground was raised before the Tribunal against the limitation finding, that conclusion attained finality and the dispute did not survive for further examination. The appeal was therefore rejected in favour of the assessee on limitation. Case-Laws Central Excise Mon, 04 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308011