2008 (8) TMI 360

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....ard finally. 3. Perusal of the order of the tribunal shows that so far as the period from April 2000 to October 2003 is concerned, the tribunal has held that the demand was barred by law of limitation because the department was not entitled to the extended period of limitation. So far as the period subsequent to October 2003 is concerned, the tribunal has remanded the matter back for enquiry into....

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....that the finding that has been recorded by the tribunal in para 5, so far as period upto October 2003 is concerned, is only a prima facie finding. If the tribunal was making final order in relation to that period, it was necessary for the tribunal to record its final finding on that issue. 5. So far as other aspect is concerned, the tribunal has remanded the enquiry to find out whether the unit o....