2010 (12) TMI 227

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....espondent: Shri B.L.Narsimhan, Advocate PER: JUSTICE R.M.S. KHANDEPARKAR Since a common question of law and facts arise in these matters, they were heard together and are being disposed of by this common order, apart from the fact that all the four appeals arise from common impugned order dated 7.1.2005 passed by the Commissioner of Central Excise (Appeals), Bhopal. 2. Though the challeng....

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....eals) could not have held that the department was not entitled to invoke the extended period of limitation, unless it had first addressed to the main issue relating to the duty liability. It is the contention on behalf of the department that the question to deal with the aspect of bar of limitation can arise only after the authority finds that there was default in the payment of duty and had not t....

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....er there was delay or not on the part of the department in initiating the proceedings can arise only after the authority finds that there was default on the part of the assessee in complying with the obligation by the assessee under the Act and the same warranted the necessary proceedings against the assessee under the Act. Only after having ascertained the same, the question of deciding the issue....

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....respondents against the order passed by the adjudicating authority already holding that the assessee had committed default and on that count had confirmed the demand of duty on that ground and the same was under challenge before him, proceeded to dispose of the appeals merely  by holding that the department was not justified in invoking the extended period of limitation.  Even otherwise ....