2001 (1) TMI 488

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....Order]. - Shri O.J. Chacko, Advocate submits that the main ground taken by the appellants in their grounds of appeal before the ld. Commissioner of Central Excise (Appeals) was of limitation. The appellate authority had not discussed the same. Without going into the merits of the case, the appeal has been disposed of by the following order : "6. It is clear from the facts narrated above th....

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....egards the limitation, he submits that this point finds no mention in the discussion by the appellate authority. 3. I find that it is a very old matter and the demand relates to the year 1985. The issue involved is that of oil cess and the appellants is a State Cooperative Organisation of Madhya Pradesh Government. The matter is pending for considerable time but as the order does not deal wi....