2015 (11) TMI 1101 - AT - Central Excise

Duty demand - Invocation of extended period of limitation - Held that - Ground of limitation a question of law, can be raised before the Appellate authority. It appears from the records that the demand was raised beyond the period of 5 years. However, this is a matter of fact, which is required to be examined by the lower authorities. - Adjudicating authority is directed to examine as to whether the demand of duty was raised beyond the period of 5 years - Matter remanded back - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad directed the Adjudicating authority to examine if the duty demand for the period 2004-05 was raised beyond the 5-year limitation period. The appeal was disposed of with this direction.