2008 (8) TMI 360

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..... ar as the period from April 2000 to October 2003 is concerned, the tribunal has held that the demand was barred by law of limitation because the department was not entitled to the extended period of limitation. So far as the period subsequent to October 2003 is concerned, the tribunal has remanded the matter back for enquiry into the aspect whether the factory of the respondent is situated in rura .....

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..... o far as period upto October 2003 is concerned, is only a prima facie finding. If the tribunal was making final order in relation to that period, it was necessary for the tribunal to record its final finding on that issue. 5. So far as other aspect is concerned, the tribunal has remanded the enquiry to find out whether the unit of the respondent-assessee was situated in rural area. If on enquiry .....

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..... on is set aside. The matter is remanded back to the Commissioner for denovo enquiry and decision on this aspect of the matter also. It is directed that the Commissioner shall consider both the questions together viz. one for which the remand order has been made by the tribunal, as also the question for which we remand the matter back. 7. The appeal stands disposed of in above terms. - - TaxTM .....

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