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TMI Blog2011 (7) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... w and is always question of law as well as of facts. Lower authorities, in this appeal should consider the question of limitation while adjudicating the matter in de novo proceedings and also for the period within limitation. Impugned order is set aside and the matter is remitted back to consider the same afresh only on the question of limitation as on merits the appellants have no case as interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. vs. CCE, Jaipur reported in [2010 (262) ELT 588 (Tri-Del)] is an identical issue has remanded the matter to the adjudicating authority to reconsider the issue of limitation. 3. Learned SDR on the other hand, submits that there is no limitation for demand of interest as has been upheld by the Hon'ble High Court of Bombay in the case of CCE, Aurangabad vs. Padmashri V.V. Patil S.S.K. Ltd. repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter to the adjudicating authority while recording the following:- "5.?In the facts and circumstances of the case, therefore, we find that the contention of the assessee regarding the bar of limitation needs to be addressed to by the adjudicating authority. The demand in question is for an amount of Rs. 15,61,196/-. It is also sought to be contended that the fact that the appellants was required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. Respectfully following sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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