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2012 (3) TMI 183 - CESTAT, AHMEDABADLimitation - first appellate authority, while remanding the matter back, has not recorded any finding on the point of limitation claimed by the appellant before him – Held that:- First appellate authority has not considered the appeal in its entirety and in a proper perspective and also not recorded any finding on the point of limitation claimed by the appellant. Hence, matter is remitted back to first appellate authority to decide the issue afresh, after following the principles of natural justice – Appeal allowed by way of remand.
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