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TMI Blog2023 (1) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... y objection is raised on the question of jurisdiction, it is but appropriate for the adjudicating authority to deal with the said issue as first amongst the several issues while passing the order of adjudication. However, the adjudicating authority has adopted a reverse process by deciding the merit first and then dealt with the question of limitation / jurisdiction. This legal issue can be decided only after the affidavit in- opposition is filed by respondents in the writ petition. In the interregnum, if the order of adjudication dated 27th July, 2022 is given effect to, then the appellants would be put to prejudice. Therefore, the order of adjudication dated 27th July, 2022 shall remain stayed till the disposal of the writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncial years 2011-2012 to 2014- 2015, show cause notice was issued, which culminated in an order of adjudication and the matter is now pending before the Tribunal at the instance of the appellants and in such circumstances, for the very same allegation for the subsequent period, i.e 2015-2016 to 2017-2018 extended period of limitation could not have been invoked. Several decisions were relied upon and more particularly, the decision of the Hon ble Supreme Court in Nizam Sugar Factory Vs. Collector of Central Excise, A. P. reported in 2006 (197) E.L.T. 465 (S.C.). This decision was relied on by the appellants for the proposition that when all relevant facts was within the knowledge of the authorities when first show cause notice was issued, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T., Ahmedabad reported in 2014 (34) S.T.R. 289 (Tri. - Ahmd.) in which the decision in the case of Nizam Sugar Factory (supra) was referred to and noted. However, this is not clear from the impugned order. In any event, if for the earlier year show cause notice has been issued on the same allegation, the question would be for the subsequent period, suppression can be alleged for the purpose of invoking the extended period of limitation for initiating proceedings. 8. This legal issue can be decided only after the affidavitin- opposition is filed by respondents in the writ petition. In the interregnum, if the order of adjudication dated 27th July, 2022 is given effect to, then the appellants would be put to prejudice. Therefore, the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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