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TMI Blog2010 (1) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order (Oral)]. - Appeal Nos. E/2085 & 2986/2007 are filed by M/s. Rajasthan Transformer & Switchgears and Appeal No. 3145/07 is filed by M/s. Fatehpuria Transformer & Switchgears (P) Ltd. All these appeals involve a common issue and, therefore, they are being dealt with by this common order. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellants supplied excisable go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the case of Collector of Customs, Madras v. T.V.S. Whirlpool Ltd. reported in [1996 (86) E.L.T. 144] wherein it has been held that the demand for interest shall be governed by the limitation as applicable to demand of duty, short levied, not levied or erroneously refunded. He also submits that the said decision of the Tribunal was challenged before the Hon'ble Supreme Court and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held that point of limitation being a mixed question of law and facts, it would be appropriate to remand the impugned order to the original authority permitting the appellants to raise the point of bar of limitation. He also relies on the decision of the Tribunal in the case of CCE, Jaipur-II v. Sambhav Conductors Pvt. Ltd. vide Final Order No. 1206/2009, dated 15-9-2009 in Appeal No. 2273/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EC International Ltd. has held that limitation being a mixed question of law and facts, it would be appropriate that the matter goes to the original authority so that both sides have opportunity to present the rival contentions. 7. In view of the above, I set aside the order of the Commissioner (Appeals) and that of the original authority and remand the matter to the original authority to conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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