2008 (9) TMI 819

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....Kumar Agarwal, A.C.A., for the Appellant. Shri Manish Kumar, JDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Appellant's grievance in this Appeal is that learned Commissioner (Appeals) did not deal limitation issue by a speaking order but merely said that such a ground is not admissible in the course of appellate hearing because his Office was not in a position to v....

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....ich is contrary to law. Secondly he submitted that the whole proceeding was based on audit observation and they converted their observation into invocation of Rule 57CC which was mechanically adopted by the Authorities below. The Show Cause Notices were for determination of Classification whether the goods in question shall be classified under sub-heading 40.05.10 as accepted by adjudicating Autho....

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....hority to examine the time bar issue when his powers are co-terminus and co-extensive. Having such power he failed to exercise the same and made the appellate order fatal. Secondly we notice that observation of the learned Assessing Authority at page 14 of the Paper Book the fact that both the show cause notices were not for adjudication of a matter under Rule 57CC of Central Excise Rules, 1944. I....