Limitation plea on delayed show cause notice required fresh consideration; impugned order was set aside and remanded.

A limitation plea arising from a show cause notice issued long after the officers' visit and the director's statement was treated as a substantive ground requiring examination. Because the point had not been raised before the Commissioner (Appeals) and no finding existed on that question, the Tribunal held that the matter needed reconsideration in light of cited Tribunal and Supreme Court decisions. The impugned order was set aside and the matter was remanded for a decision on limitation.

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Issues: Whether the matter deserved remand for consideration of the plea that the demand was barred by limitation.

Analysis: The limitation plea was noted as a substantive ground arising from the show cause notice issued long after the visit of the officers and recording of the director's statement. The issue had not been raised before the Commissioner (Appeals), and there was no finding by the appellate authority on that question. In these circumstances, the matter required reconsideration on the limitation point in the light of the cited Tribunal and Supreme Court decisions.

Conclusion: The impugned order was set aside and the matter was remanded for decision on the limitation issue.

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