2017 (3) TMI 1005

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....TE)   JAYANT PATEL J ORDER As there is a long delay of 283 days, we found it appropriate to hear the learned counsel appearing f or the appellant on merits of the appeals too. 2. The appeals are directed against the order dated 09.02.2015 passed by the Tribunal whereby, Tribunal, for the reasons recorded in the order has remanded the matter to the authority to consider in accordan....

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....w. Therefore, he submitted that since the question of limitation is not properly considered by the Tribunal, the point of law as raised would arise for consideration and hence, this Court may consider it on merits. 4. In our view, when the matter is remanded for reconsideration, the question of limitation may also be required to be considered. But in any event, as observed earlier, remand is by....