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2011 (7) TMI 625 - CESTAT, DELHIPeriod of limitation - interest on differential duty paid on issue of supplementary invoice - Held that:- Point of limitation is not a pure question of law and is always question of law as well as of facts. Lower authorities, in this appeal should consider the question of limitation while adjudicating the matter in de novo proceedings and also for the period within limitation. Impugned order is set aside and the matter is remitted back to consider the same afresh only on the question of limitation as on merits the appellants have no case as interest is payable on the supplementary invoices by the appellants.
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