2010 (8) TMI 335

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..... der]. - The Court : This appeal is against the judgment and order of the learned Tribunal (Customs, Excise & Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata) dated 9th November, 2009 [2010 (261) E.L.T. 256 (Tribunal)] whereby and whereunder 22 appeals have been disposed of by the impugned judgment and order. This appeal was admitted by an order of this Court on7th January, 2010on th .....

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..... e and as well as from the order of the commissioner which was impugned before the learned Tribunal unsuccessfully involves the following important points :- (1)     Whether the review made by the authority concerned was permissible under the law or not; (2)     Whether such an attempt of review would pass a test of legal propriety as mentioned in Section 1 .....

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..... h of the learned Tribunal in which the earlier vice-president will not be a party. All points are kept open and should be agitated afresh. 4. We make it clear that the point of limitation has to be decided first before dealing with the other points that may be agitated. We desire that this appeal this time should be re-heard within a period of two months from the date of communication of thi .....

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