- (1.) Heard Shri Dipak Seth, learned counsel for appellant and Shri G.S. Bisht, learned counsel for respondent.
(2.) This appeal under Section 35G of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994, has arisen from judgment and order dated 19-8-2016 passed by Customs, Excise and Service Tax Appellate Tribunal, Allahabad (hereinafter referred to as the "Tribunal") in Appeal No. S.T./55998/2013-CU.
(3.) Following substantial question of law involves in this appeal which needs to be adjudicated : "Whether it was open for Tribunal to look into merits of order of Adjudicating Authority when order-in-appeal before Tribunal passed by Commissioner (Appeals) was such, whereby appeal was dismissed by Commissioner (Appeals) on the ground of limitation?" ;