2012 (9) TMI 668

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..... Counsel appearing for the appellant states that impugned Order-in-Revision dt.30.3.2010 has been passed while an appeal against the impugned Order-in-Original was pending before the Commissioner (Appeals). However, we find that the appeal which was pending before the Commissioner (Appeals) was not an appeal filed by the assessee but an appeal wrongly filed by the department, at the relevant point .....

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..... appellant, he had no occasion to deal with the question of limitation. 3. Since the question of limitation which has been raised by the appellant has not been dealt with by the jurisdictional Commissioner exercising revisionary power, we set aside the impugned order and remand the matter to the Commissioner for fresh decision after giving a reasonable opportunity of hearing to the appellants. The .....

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