TMI Blog2007 (7) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... urt of remanding the case to tribunal was not limited to any specific term of remand – therefore, if appellant raise content ion that there was excess payment, tribunal is bound to frame the question and answer the issue – appeal before HC is maintainable - 130 of 2007 - - - Dated:- 5-7-2007 - F.I. Rebello, and R.V. More, JJ. S/Shri V. Sreedharan with Prakash Shah i/b PDS Legal, for the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts of the appellant. Considering the grounds urged before the tribunal and before this court we are of the opinion that the substantial questions of law raised in the appeal do not pertain to valuation. 3. The learned Counsel for the respondent relied on the Judgment of the Supreme Court in the case of Navin Chemicals Mfg. Trading Co. Ltd. v. Collector of Customs, 1993 (68) E.L.T.3 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... One of the submissions as urged on behalf of appellant herein is that they had raised the contention that there was excess payment. A ground was taken in the appeal memo and apart from that material was placed in support of the contention. The learned tribunal while deciding the appeal did not formulate the said question but formulated only two other questions. In our opinion, considering the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds raised in the appeal. On this count alone the appeal is liable to be allowed. 8. It is also pointed out the tribunal has decided the issue of limitation against the appellant herein. The learned counsel has raised various contentions on that count. Without answering the issue we direct the Tribunal decide the issue afresh after hearing the parties. 9. In the light of that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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