2008 (5) TMI 152

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..... r is remanded back to the Adjudicating Authority to examine the case on merit as well as on limitation - appeal is allowed by way of remand - ST/73/2008 - ST/81/2008-(PB) - Dated:- 12-5-2008 - S/Shri P.K. Das, Member (J) and A.K. Srivastava, Member (T) Shri Atul Gupta, C.S., for the Appellant. Shri B.K. Singh, DR, for the Respondent. [Order per: P.K. Das, Member (J)]. - As the is .....

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..... er income". He fairly submits that the plea that demand is barred by limitation was not taken before the lower authorities. We find that the ground of limitation is required to be examined by the lower authorities. Accordingly, the impugned order is set aside and the matter is remanded back to the Adjudicating Authority to examine the case on merit as well as on limitation. Needless to say that .....

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