1997 (1) TMI 276

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....ocate, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - This is an appeal filed by the Collector of Centrai Excise & Customs, Vadodara against a captioned order. In the captioned order the Collector of Central Excise (Appeals) had held that (a) the Department did not file any appeal against the decision of the Asstt. Collector regarding the limitation issue and (b) the Departmen....

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....ew ground. 3. We have considered the matter carefully. The Department cannot assail the order of the Collector taking a new ground. The approach of the order passed by the Commissioner Central Excise (Appeals), cannot be fault with. When the time bar has been held against the Department by the Asstt. Collector and the same not having been questioned by the Department, in law, how can the Dep....