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2009 (10) TMI 805 - AT - Central ExciseBar of limitation - recovery of interest amount payable in terms of Sub-section (2B) of Section 11A and 11AB of Central Excise Act, 1944 in relation to the differential amount of duty paid consequent to the issuance of supplementary invoices during the period from Sept.05 to July.06 - Held that: - The point of limitation is never a pure question of law. It is always a mixed question of law and facts. In order to decide as to whether a particular action is barred by law of limitation, it is always necessary to consider the facts of the case - it would be 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 - appeal allowed in part.
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