2019 (11) TMI 1013

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....r the Respondent. ORDER This appeal under Section 35G of the Central Excise Act, 1944 (for short, 'the Act') has been admitted on the following substantial question of law : "Whether the Tribunal having held that the argument with regard to limitation was raised, was justified in rejecting the application on the ground that the point raised was impliedly rejected?" 2  Challenging the or....

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....en a quasi judicial authority considers legality and validity of an order on certain grounds including the ground of limitation, the said ground can never be impliedly rejected. Plea of limitation being an important defence available to the assessee as assessment after certain period is required to be made on certain foundations as provided in Section 11AC of Central Excise Act, 1944 read with Sec....