1997 (1) TMI 276

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nivasan, Member (J)]. This is an appeal filed by the Collector of Centrai Excise Customs, Vadodara against a captioned order. In the captioned order the Collector of Central Excise (Appeals) had held that (a) the Department did not file any appeal against the decision of the Asstt. Collector regarding the limitation issue and (b) the Department has filed the appeal on merits making a new g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ully. The Department cannot assail the order of the Collector taking a new ground. The approach of the order passed by the Commissioner Central Excise (Appeals), cannot be fault with. When the time bar has been held against the Department by the Asstt. Collector and the same not having been questioned by the Department, in law, how can the Department question the entire matter on merits? Because e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X