2018 (11) TMI 1650 - AT - Central Excise

Rectification of mistake - time limitation - HELD THAT - The ground taken by the appellant as to limitation have not been decided by the Tribunal. We further hold that a ground of law can be taken up at any stage even if not taken before the lower court being a ground of law. ROM application allowed.

Summary

Issues:
- Challenge to show cause notice based on limitation before the Tribunal.

Analysis:
The appellant challenged the show cause notice on the grounds of limitation before the Tribunal, specifically citing Ground No. (B) in the appeal. The appellant contended that the Final Order dated 19.1.2018 did not address the issue of limitation raised by them. The appellant's counsel requested the recall of the final order in the interest of justice to reconsider the limitation aspect.

The Revenue's authorized representative opposed the appellant's prayer for recall, highlighting that although the issue of limitation was not raised before the Commissioner (Appeals), it was addressed during the adjudication proceedings. The Revenue relied on previous Tribunal rulings and a Misc. Order dated 2.11.2018 to support their stance.

After considering the arguments from both sides, the Tribunal acknowledged that the issue of limitation raised by the appellant had not been addressed in the previous Final Order. The Tribunal emphasized that a legal ground can be raised at any stage, even if not previously brought up before a lower court. Consequently, the Tribunal granted the appellant's application for recall of the Final Order dated 19.1.2018 for reconsideration. The matter was scheduled for final hearing on 3.1.2019.