COMMISSIONER OF CENTRAL EXCISE Vs. NRC LTD

JUDGEMENT

(1.) Heard the learned senior counsel for the Revenue and the learned Counsel for the Respondent. Perused Appeal.

(2.) At the out set, the learned Counsel for the Respondent Mr. Patil raised a preliminary objection to the maintainability of the Appeal contending that the Commissioner of Central Excise (Appeals), Mumbai had recorded a clear cut finding holding that the show cause notice was beyond the period of limitation. The said finding reads as under:

(3.) It is no doubt true that the aforesaid finding was sought to be challenged before the Tribunal in the Appeal memo. However, the Tribunal did not deal with the said contention and dismissed the appeal on merits. The Revenue against the aforesaid order of the Tribunal dated 21-10-2004 , : 2005 (192) E.L.T. 187 (Tribunal) has invoked the Appellate Jurisdiction of this Court. However, adverse finding recorded by the First Appellate Authority, not dealt with by the Tribunal has not been made a ground for challenge in appeal filed before this Court. The question of limitation is not a subject matter of challenge in this present Appeal.