2012 (9) TMI 668

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..... the original authority had passed an order on merits in favour of the appellant, he had no occasion to deal with the question of limitation. Question of limitation which has been raised by the appellant has not been dealt with by the jurisdictional Commissioner exercising revisionary power. matter remanded to the Commissioner for fresh decision - ST/S/178/10 & ST/310/2010 - 107/12 - Dated:- 3-2- .....

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..... cannot be said that a valid appeal was pending before the Commissioner (Appeals) at the material time and hence the preliminary objection raised by the ld.counsel against the impugned order in revision cannot be accepted. 2. Ld. Counsel has raised further contention that though the question of limitation was taken before the original authority as well as before the revisional authority, the latt .....

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