Judgment N.K.Sodhi, J. 1. Having gone through the order of the Customs, Excise and Gold (Control) Appellate Tribunal dated 20-11-2001 and after hearing the learned Counsel for the petitioner, we are of the view that the following question of law arises from the order: "Whether in the absence of any prescribed period of limitation, the demand raised by the petitioner within a reasonable time after the evasion came toits notice could be nullified on the plea of delay?" 2. We accordingly allow this petition and direct the Tribunal to prepare statement of the case and refer the aforesaid question of law to this Court for its opinion.