bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.143 OF 2009 Lloyds Metals & Engineers Ltd. ..Appellant Vs. Commissioner of Central Excise & Anr. ..Respondents Mr.P.K.Shetty for petitioner. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 6TH JANUARY,2010 P.C. 1. Heard. Perused appeal. 2. By the impugned order, the matter is remanded back for consideration afresh so far as the question of limitation is concerned. In the event the issue held to be in favour of the appellant, the appellant would hardly have any grievance against that order. In the event issue of limitation is held against the appellant, in that event, it would be open for the appellant to challenge the said order. At that time, we permit the petitioner to raise all other grounds including the grounds raised in the present appeal. The appeal is accordingly disposed of as withdrawn keeping all rival contentions open on merits for being raised before this Court, if the occasion arises. No order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)