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TMI Blog2010 (7) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... vani, J. (Oral)]. - Appellant-revenue has challenged the order dated 4th December 2008 made by the Customs, Excise Service Tax Appellate Tribunal (the Tribunal), proposing the following questions : [A] Whether in the facts and circumstances of the present case, the Tribunal has committed substantial error of law by not permitting the Department to invoke extended period of limitation under proviso to sub-section (1) of section 11A of the Central Excise Act, 1944? [B] Whether the Tribunal has jurisdiction to entertain and consider issue between the same parties covering same period for invocation of extended period of limitation, which is already decided by its coordinate Bench in Appeal No.850/91-D dated 22.11.1994? [C] Whether in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, Mr. R. J. Oza, learned Senior Standing Counsel for the appellant revenue submitted that in the light of the provisions of section 35L of the Central Excise Act, 1944, appeal can be preferred before the Supreme Court only on the question of classification. Insofar as the determination on the quantum of liability is concerned, the appeal would lie only before the High Court. It was contended that against the earlier order of the Tribunal, the respondent assessee had preferred appeal challenging the order of the Tribunal only as regards the classification dispute, hence, the order of the Tribunal insofar as the question of limitation is concerned was not subject matter of challenge before the Supreme Court, and as such the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is always open for the superior court to consider all aspects arising out of the said order. Hence, the contention that the respondent assessee should have challenged the order qua the question of invocation of larger period of limitation before the High Court cannot be countenanced. 6. Examining the impugned order of the Tribunal on merits, the Tribunal has recorded the contentions of the assessee on the question of the demand being beyond the period of limitation and has held as follows : "... ... We agree with the above contention of the appellant. Admittedly, during the relevant period, there was Board's Circular in favour of the assessee, as also the entire dispute of correct classification was the subject matter of various deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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