2019 (11) TMI 1013

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in rejecting the application on the ground that the point raised was impliedly rejected? HELD THAT:- When a quasi judicial authority considers legality and validity of an order on certain grounds including the ground of limitation, the said ground can never be impliedly rejected. Plea of limitation being an important defence available to the assessee as assessment after certain period is requi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 018 - - - Dated:- 3-4-2019 - Prashant Kumar Mishra, ACJ and Parth Prateem Sahu, J. Shri Avinash Singh, Advocate, for the Appellant. Shri Maneesh Sharma, Advocate, for the Respondent. ORDER This appeal under Section 35G of the Central Excise Act, 1944 (for short, the Act ) has been admitted on the following substantial question of law : Whe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d raised the issue of limitation/time-barred but the Tribunal has not given any finding. On this occasion the Tribunal, by the impugned order, observed that it has impliedly rejected the plea as to limitation. 3 When a quasi judicial authority considers legality and validity of an order on certain grounds including the ground of limitation, the said ground can never be impliedly rejected .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X