https://www.taxtmi.com/caselaws?id=47578 A statutory plea of limitation cannot be waived by consent, because a right or power conferred by statute cannot be surrendered by a party's concession. A consent term in earlier proceedings therefore could not prevent the respondent from raising limitation before the adjudicating authority, and it could not curtail jurisdiction created by law. The Court accepted the revenue's concession on this principle and held that the respondent was not barred from asserting the limitation defence. The appeal was rejected. en-us Tue, 07 Feb 2006 00:00:00 +0530 Mon, 21 Apr 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47578 A statutory plea of limitation cannot be waived by consent, because a right or power conferred by statute cannot be surrendered by a party's concession. A consent term in earlier proceedings therefore could not prevent the respondent from raising limitation before the adjudicating authority, and it could not curtail jurisdiction created by law. The Court accepted the revenue's concession on this principle and held that the respondent was not barred from asserting the limitation defence. The appeal was rejected. Case-Laws Central Excise Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47578