2016 (4) TMI 928 - SCH - Central Excise

Validity of tribunal s order - Passed on an issue not agitated before it and thereby reopened a matter already settled and not agitated before them - Tribunal holds that the demand is barred by limitation in view of Section 11A of the Central Excise Act since there was no suppression, obviously the demand cannot be pressed against the assessee reported in 2005 (2) TMI 161 - MADRAS HIGH COURT - Tax amount involved in the appeal is only ₹ 2.72 lakhs - Apex Court dismissed the appeal on this ground