Limitation under Rule 173(J) reconsideration allowed, with Revenue permitted to seek Tribunal review and no time-bar rejection.

The SC disposed of the appeals by granting the Revenue liberty to move the Tribunal for reconsideration of the limitation issue in light of Rule 173(J) of the Central Excise Rules. If such an application is filed, it must not be rejected as time-barred, preserving the Revenue's opportunity to have the limitation question re-examined on merits.

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Outcome: The appeals were disposed of with liberty to the Revenue to move the Tribunal for reconsideration of the question of limitation in the light of Rule 173(J) of the Central Excise Rules, and such application, if filed, was directed not to be rejected as time-barred.

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