https://www.taxtmi.com/caselaws?id=43737 An appellate order was found defective because it did not consider the plea that limitation under section 11A of the Central Excises and Salt Act barred invocation for the relevant period in a differential duty demand. The omitted limitation issue was treated as a material jurisdictional and procedural ground raised in appeal, requiring a finding by the appellate authority. The order was therefore set aside and the matter remitted for fresh disposal in accordance with law. en-us Wed, 22 Dec 1993 00:00:00 +0530 Sat, 19 Jun 2010 17:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43737 An appellate order was found defective because it did not consider the plea that limitation under section 11A of the Central Excises and Salt Act barred invocation for the relevant period in a differential duty demand. The omitted limitation issue was treated as a material jurisdictional and procedural ground raised in appeal, requiring a finding by the appellate authority. The order was therefore set aside and the matter remitted for fresh disposal in accordance with law. Case-Laws Central Excise Wed, 22 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43737