In limitation issue Appellate authority should decide the matter instead of remanding back  

Rudraksh Detergent And Chemicals Pvt Ltd Vs C.C.E.-Kutch (CESTAT  Ahmedabad) The issue involved in the present case is that whether the re-credit claimed by the appellant is correct or not in terms of para 2C of area based exemption Notification No. 39/2001- CE dated 31.07.2001. This appeal was filed against the Commissioner (Appeals) order whereby the Learned Commissioner (Appeals) has remanded the matter to the Adjudicating Authority to keep the matter in abeyance till recredit orders are issued by the Jurisdictional Assistant Commissioner and then to adjudicate the show cause notice. CESTA...