2007 (4) TMI 605

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....hitkara, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Both the applications are being disposed of together. They are directed against the Order No. A/1016-1018/WZB/2005 C-II/EB dated 27-9-05 vide which the appeals were rejected by observing that Commissioner (Appeals) order rejecting the same on the point of limitation, cannot be faulted upon inasmuch as the issue as....

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.... as directed by the Tribunal and thereafter, their appeal shall be heard and decided on merits by the Tribunal. Learned Advocate submits that in terms of the above direction of the Hon'ble High Court, Tribunal was under an obligation to go to the merits of the case. 3. After hearing the learned DR, we find that the interpretation adopted by the learned Advocate is erroneous inasmuch as the H....