https://www.taxtmi.com/caselaws?id=47618 Where the appellate memorandum raises substantive challenges on the merits, the Tribunal cannot dispose of the appeal on the mistaken assumption that the Revenue challenged only limitation. The memorandum here included grounds on the tariff note treating the process as manufacture, the effect of exemption notifications, and the extended period of limitation, but those merits were overlooked. The High Court treated that approach as unsustainable, held the Tribunal's finding to be untenable, and remitted the matter for fresh adjudication on all available grounds without being bound by its observations. en-us Tue, 06 Dec 2005 00:00:00 +0530 Fri, 30 Jul 2010 09:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47618 Where the appellate memorandum raises substantive challenges on the merits, the Tribunal cannot dispose of the appeal on the mistaken assumption that the Revenue challenged only limitation. The memorandum here included grounds on the tariff note treating the process as manufacture, the effect of exemption notifications, and the extended period of limitation, but those merits were overlooked. The High Court treated that approach as unsustainable, held the Tribunal's finding to be untenable, and remitted the matter for fresh adjudication on all available grounds without being bound by its observations. Case-Laws Central Excise Tue, 06 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47618