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    <title>2007 (3) TMI 550 - CESTAT, MUMBAI</title>
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    <description>The appeal was allowed on the point of limitation by the Appellate Tribunal CESTAT, Mumbai, following a difference of opinion among members. The majority decision allowed the appeal solely on limitation, with no views expressed on the case&#039;s merits. A portion of the demand was within the time limit, leading to a recognition of error in setting aside the entire matter based on limitation. A Review of Order was allowed for reconsideration on merits within the limitation period, ensuring a reevaluation by the original Bench.</description>
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