2009 (10) TMI 805

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..... by law of limitation, it is always necessary to consider the facts of the case - it would be appropriate to remand the matter to the Commissioner, while permitting the appellants to raise the point of bar of limitation and directing the Commissioner to grant opportunity to the appellants as well as to the Department an opportunity to prove the rival contentions in relation to such issue and thereupon to decide the matter afresh in relation to the said point - appeal allowed in part.
R.M.S. Khandeparkar and Shri Rakesh Kumar, JJ. Ms. Asmita Nayak, Advocate, for the Appellant. Shri R.K. Verma, DR, for the Respondent. ORDER Heard at length learned Advocate for the appellants and learned DR for the respondent. The short point which is so .....

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..... oms, Madras v. T.V.S. Whirlpool Ltd. reported in 1996 (86) E.L.T. 144, the respondents could not have issued a show cause notice on 22-5-08 in relation to the period prior to one year from the date of the issuance of show cause notice. In the case in hand, the relevant period relates to the period prior to one year from the date of issuance of show cause notice and, hence, the demand is barred by limitation. 3. On the other hand learned DR submitted that the point of bar of limitation was never raised either before the lower authority or even in the Memo of appeal by the appellants and the authorities below had no occasion to deal with the said issue. However, considering the fact that in the show cause notice, it was clearly stated that t .....

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..... led to the Department from time to time in the form of statutory returns filed by the appellants. The contention, however, is sought to be controverted on behalf of the respondent while submitted that the returns did not disclose as to whether the payment of differential duty was in relation to the products which were cleared immediately prior to the filing of the returns or it related to the products which were cleared much prior to the filing of the returns. Various other aspects are also sought to be pointed out in relation to such returns. However, it is too pre-mature for this Tribunal to go into all those aspects of the matter. In the facts and circumstances of the case, we find that it would be appropriate to remand the matter to the .....

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