2012 (3) TMI 183

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..... , we find that there is no liability towards duty, interest or penalty, which needs to be stayed. Hence, we dismiss the Stay Petition as infructuous.   2. After considering the submissions made by both sides, we find that the appeal itself can be disposed off at this juncture as the issue lies in a narrow compass. On perusal of the records, we find that the first appellate authority, had in .....

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..... the point of limitation claimed by the appellant before him. To our mind, the matter needs to be reconsidered by the first appellate authority afresh. Accordingly, we set aside the impugned order and remit the matter back to the first appellate authority who will restore the appeal to its original number and decide the issue afresh, after following the principles of natural justice.   4. Th .....

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