TMI Blog2015 (11) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of fact, which is required to be examined by the lower authorities. - Adjudicating authority is directed to examine as to whether the demand of duty was raised beyond the period of 5 years - Matter remanded back - Decided in favour of assessee. - Appeal No.E/285/2012 - Order No. A/10691 / 2015 - Dated:- 27-5-2015 - Mr. P.K. Das, J. For Appellant: Shri Rahul Gajera, Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the period of 5 years. However, this is a matter of fact, which is required to be examined by the lower authorities. 3. In view of the above discussion, the Adjudicating authority is directed to examine as to whether the demand of duty was raised beyond the period of 5 years. Needless to say that the Adjudicating authority shall give proper opportunity of hearing, before passing order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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