2018 (2) TMI 67

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....S. Ramachandran, Adv. - for the Respondents ORDER Per: Madhu Mohan Damodhar Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides and after going through the impugned order of the Commissioner (Appeals), we find that the appellate authority has granted relief to the respondents on the main legal issue ....

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....t into printing directly. No further processing is required to be done on the CTP plates sold which are having distinct character and use from the pre sensitized aluminum plates. TSI manufactured both dutiable goods such as letter pads, diaries etc. and exempted goods such as calendars, books etc. and in respect of dutiable goods. TSI availed SSI exemption under Notification No.8/2003-CE dated 01.....

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....roposition he relied upon various decisions. 3.1 Revenue has challenged the said order on merits as also on limitation. We are of the view that the appeal of the Revenue can be disposed of on limitation aspect. Though the Revenue has contended in the memorandum of appeal that the Commissioner (Appeals) should not be considered the limitation aspect as the time bar plea raised for the first time....