2017 (12) TMI 449

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....ddar, D.R. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 15.05.2013 passed by the Commissioner (Appeals), Customs and Central Excise, Raipur. 2. The submissions made by the appellant in respect of the issues on merits as well as limitation were not considered in the impugned order on the ground that the said plea were not raised before the adjudicatin....

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....me Court, if not raised before the lower authority. To support such stand, he has relied on the judgement of Hon'ble Supreme Court in the case of CCE, Ahmadabad Vs. Pioma Industries & Imperial Soda Factory - 1997 (91) ELT 527 (S.C.). 4. On the other hand, the ld. DR appearing for the Revenue reiterates the finding recorded in the impugned order. 5. Heard both sides. 6. I find that the ld.....

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.... the Supreme Court, even if, not raised before the Tribunal. In view of the fact that the Commissioner (Appeals) without considering the merits of the case as well as limitation aspect has decided the appeal against the appellant, I am of the view that the matter should go back to him for fresh consideration of the factual aspect of taxability and the issue of limitation raised before him. 7. A....