2017 (5) TMI 1604 - HC - Central Excise

Whether the Tribunal could have decided the appeal on merits without adverting to the question of limitation when the Commissioner had dismissed the appeal on the ground of limitation? Appeal admitted.

Summary

The Allahabad High Court admitted the appeal on the question of law regarding whether the Tribunal could decide on the merits without considering the issue of limitation raised by the Commissioner. Notice was issued to the respondent. [Case: 2017 (5) TMI 1604 - Allahabad High Court]