2010 (12) TMI 227

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..... count had confirmed the demand of duty on that ground and the same was under challenge before him, proceeded to dispose of the appeals merely by holding that the department was not justified in invoking the extended period of limitation. Even otherwise it is settled law that first appellate authority has always to decide the appeal by addressing to all the issues raised in a matter. There is no option for the first appellate authority to find out some short-cut methods to dispose of the appeals. Once an issue arises for consideration, the first appellate authority has to decide such issue. - Matter remanded back.
Mr. Justice R.M.S.Khandeparkar, Mr. Rakesh Kumar, JJ. Present for the Appellant: Shri V.K.Chaudhary, SDR Present for the Re .....

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..... ter the authority finds that there was default in the payment of duty and had not taken any action by the department, even though it was within the knowledge of the department or there was suppression of facts by the assessee and, therefore, the extended period of limitation could be invoked. 5. Though the contention sought to be raised in this regard by the department is objected to by the learned Advocate for the respondents, the fact remains that in order to arrive at the correct finding in relation to right of the department to invoke the extended period of limitation in terms of proviso to Section 11A of the Central Excise Act, 1944, it is necessary for the concerned authority to ascertain primarily whether there was any default on th .....

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..... round and the same was under challenge before him, proceeded to dispose of the appeals merely by holding that the department was not justified in invoking the extended period of limitation. Even otherwise it is settled law that first appellate authority has always to decide the appeal by addressing to all the issues raised in a matter. There is no option for the first appellate authority to find out some short-cut methods to dispose of the appeals. Once an issue arises for consideration, the first appellate authority has to decide such issue. 7. Bearing in mind the law as above, we find that the impugned order cannot be sustained and is liable to be set aside and, therefore, matter needs to be remanded to the Commissioner (Appeals) to deci .....

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