Jam Shri Ranjit Singhji Spg. & Wvg. Mills ... vs Union Of India. on 25 September, 1990
2. In the written submissions after the hearing the learned Counsel has cited the follows decisions in support of his assertion that limitation being a question of law can be permitted to be raised. He submitted that Hon'ble Bombay High Court in the case of Jam Shri Ranjit Singhji Spg and Wvg Mills Co. Ltd. Vs. UOI 1991 (52) ELT 365 (BOM) in which in para 2 the High Court held as follows: