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Madras HC Rejected Limitation Plea as Raised at hearing stage Without Supporting Facts
Case Law Details
- Case Name
- Modern Engineering Vs Customs Excise And Service Tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Modern Engineering Vs Customs Excise And Service Tax (Madras High Court)
The appeal before the Madras High Court arose from an order dated 18.05.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. The sole issue for consideration was whether the Tribunal was justified in rejecting a plea of limitation that was raised for the first time during oral arguments, without having been pleaded before the adjudicating authority, the Commissioner (Appeals), or even in the written appeal before the Tribunal.
The appellant was engaged in fabrication activities. For the period 1...



