1995 (11) TMI 95

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....ct matter of challenge before us is the finding recorded by the Tribunal in paragraph 26 of its judgment. That paragraph reads as under : "On the question of limitation, we observe that a lot of emphasis was laid by the appellant that between 1981 and 1986, Chartered/Cost Accountant's Certificates were being accepted and prices were being approved by the department and that the department had n....

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....imitation. The grievance of the learned counsel for the appellant is that the statement of the tribunal that the findings given by the Collector had not been controverted is not accurate as the same had been controverted specifically which is evident from paragraph 8 of the tribunal's order. Counsel further stated that what was not disputed was the statement of the Collector to the effect that the....

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....ad not controverted the findings of the Collector. That is not accurate. We think that there is justification for this contention. We, therefore, deem it appropriate to remit the matter to the tribunal for a decision on this question. 2.The further contention of the learned counsel for the assessee was that when the tribunal was remitting the entire matter, it ought not to have foreclosed its c....