Commissioner (Appeals) by deciding the case of merits did not exceed its jurisdiction

Hindustan Aegis LPG Ltd. Vs Commissioner of Excise (CESTAT Mumbai) In Hindustan Aegis LPG Limited v. Commissioner of Excise, Mumbai-II [APPEAL No. E/51/2008 dated October 12, 2018], Hindustan Aegis LPG Limited (Appellant) had filed a refund claim of Modified Value Added Tax (MODVAT) which was rejected by the Assistant Commissioner In Order-In Original (OIO) on the ground of limitation. Further, appeal filed by the Appellant against the OIO was again rejected by the Commissioner (Appeals) by upholding the OIO on ground of limitation as well as on merit. Aggrieved by the same, the Appellant has ...