1998 (3) TMI 373

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..... ahma Deva, Member (J)]. Case called. None appeared on behalf of the appellants. There is no adjournment request. In these circumstances, the case is dismissed for default in appearance under Rule 20 of the CEGAT (Procedure) Rules, 1982. 2. Later on Shri Harbans Singh appeared and requested for restoration of the appeal which has been dismissed earlier. He submitted that he could not be pre .....

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..... erence to the limitation has also not been considered. 4. On seeing the reply and the impugned order Shri Nunthuk has no objection to remand the matter. 5. We have carefully considered the matter. When once the assessee has taken the plea with reference to the marketability and limitation it was the duty of the Adjudicating Authority to consider the same and to give clear findings on both the .....

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