- (1.) The learned counsel for the Revenue says that on the question of limitation the tribunal has omitted to take into consideration the effect of'rule 173 (J) of the central Excise Rules which Rules was in fact noticed by the Appellate Collector and on which basis the Appellate Collector had overruled the plea of limitation. The order of the tribunal does not show that the effect of Rule 173 (J) was considered. In the circumstances it is open to the petitioner to apply to the tribunal to reconsider its judgment in the light of the said Rule. If such an application is filed, we are sure that it will not be dismissed on the ground of limitation and will be dealt with on merits.
(2.) The appeals are disposed of with the above directions.;