2007 (4) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Order per : Archana Wadhwa, Member (J)]. -  After hearing the ld. SDR, we find that the Tribunal vide its Order No. A/472/WZB/06/C-II/EB, dated 24-3-2006, set aside the impugned order of the Commissioner (Appeals), vide which he had rejected the appeal on time bar. The matter was remanded to the Commissioner (Appeals) for fresh decision on the issue of time bar, by taking note of the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s in the above prayer of the revenue. No doubt, the Tribunal only decided the perliminary issue of limitation, inasmuch as the Commissioner (Appeals) had rejected the appeal on the point of time bar. As such, the matter was remanded to the Commissioner (Appeals) to decide the limitation aspects afresh. It does not mean that the Commissioner (Appeals), after holding that the appeal was filed in tim....