9911796707
TMI Blog2008 (1) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... is also no averment in the appeal memo before HC that they had asked the tribunal to grant them leave to raise that ground - since tribunal has noted that a finding of fact has been recorded, revenue appeal is dismissed - 51 of 2007 - - - Dated:- 25-1-2008 - F.I. Rebello and R.S. Mohite, JJ. S/Shri R.V. Desai, Sr. Counsel with R.C. Master, H.V. Mehta and H.P. Chaturvedi, for the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Though Revenue preferred an appeal, in the grounds raised there was no ground in so far as issue of limitation was concerned. The tribunal in its order noted that the appellants herein had not raised any ground challenging the order on limitation and as the same was not challenged held that they did not find it necessary to go into the merits of the case. The demands were held to be time-ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the tribunal could have suo motu taken a note itself. Reliance is placed in the judgment of the Supreme Court in Devangere Cotton Mills Ltd. v. Commissioner of C. Ex., Belgaum, 2006 (198) E.L.T. 482 (S.C.). On the consideration of the facts therein, though opportunity was sought to raise the ground, the same was not granted. In those circumstances, the Supreme Court held, that though ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
