2007 (4) TMI 597

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....Appellant. None, for the Respondent. [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 is....

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....Tribunal. 3. We do not find any merits 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), a....