Judgment:
1. Heard Shri B.K. Munsi, ld. Consultant for the appellants and Shri K.K. Sanyal, ld. JDR for the respondents.
2. Shri Munsi submits that in the present case the show-cause was issued on 19-12-2001 after the lapse of seven months eighteen days from the date of submission of ST 3 Returns i.e. 30-4-2001. Therefore, the same is barred by limitation as provided under Section 73 of the Finance Act, 1994. He submits that the Commissioner (Appeals) has not dealt with the point of limitation on the ground that it was not raised before the original authority. He submits that the question of limitation is a law point and it can be raised at any time. He, therefore, submits that the notice was barred by limitation and the recovery cannot be effective. He relies on the decision in the case of Collector of Central Excise v. Remington Rand of India 4. I have considered the submissions made from both sides. In the present case, the Commissioner (Appeals) has held in his order that "in regard to the question raised by the appellant about limitation and jurisdiction, I find that the appellant never raised this points before the original authority, hence these cannot be entertained in the appeal stage". The finding of the Commissioner (Appeals) is contrary to law.
The question of limitation is a question of law and can be raised even at the stage of second appeal. Similar view was expressed in the case of Remington Rand of India referred to above. In view of the above, I set aside the impugned order and remand the case to the Commissioner (Appeals) to decide the question of limitation in the light of the aforesaid decision after giving an opportunity of hearing to the appellants. Appeal is thus allowed by way of remand.