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2018 (6) TMI 372 - AT - Central ExciseValidity of remand orders - issue of time limitation not considered in earlier remand orders - whether Commissioner (Appeals) can decided on the issue of limitation? - Held that:- The impugned order has been passed on the issue of limitation, which according to Revenue was not specifically remanded by Commissioner (Appeals) in the earlier order dated 16.5.2005 - So long as earlier order did not deal with the issue of limitation, it was open to the Commissioner (Appeals) to examine the issue of limitation - appeal dismissed - decided against Revenue.
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