JUDGMENT : Mohammad Yaqoob Mir, J. Vide common judgment dated 29.11.2017 impugned in all the three instant appeals, a batch of appeals including the appeals of the three appellants herein, have been allowed by the Central Excise and Service Tax Appellate Tribunal (CESTAT). The orders of the Adjudicating Authority have been set aside and the case remanded back for deciding the issues de novo after providing reasonable opportunity to the appellants therein, with a further direction that fresh evidence, may be admitted as per law. 2. The appellants herein are aggrieved by para 7 of the judgment which reads as under: "7. In some cases, it is claimed that the matter is time barred and they took the plea that the extended period is wrongly extended. After hearing the rival submissions, we re-concur with the finding of the Commissioner regarding the extended period and uphold the findings of the Commissioner. Hence, the plea of extended period is rejected." 3. Learned counsel for the appellants would submit that this Court has already decided Central Excise Appeal No. 1 of 2018 vide order dated 14.02.2018, in which same judgment was under challenge. While allowing the said appeal, order of the Tribunal has been modified to the effect that the Adjudicating Authority while deciding all the issues will also decide the issue with regard to applicability of the period of limitation and the extended period of limitation in issuance of demand notice by the respondents. 4. He further submits that the Gauhati High Court has disposed of C.Ex.App. No. 20/2018 while noticing circular No. 1063/2/2018 - CX dated 16.02.2018 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs providing that the extended period would not be available to the department to raise the demand, has issued a direction to the Assessing Authority to examine and decide the cases remanded to it on merit without applying the extended period of limitation as provided under section 11A of the Central Excise Act, 1944. 5. In the aforesaid background, with the consent of the learned counsel for the parties, instant three appeals are taken up for final disposal at the admission stage. Same are allowed, para 7 of the impugned judgment of CESTAT dated 29.11.2017 is also set aside. 5. In the aforesaid background, with the consent of the learned counsel for the parties, instant three appeals are taken up for final disposal at the admission stage. Same are allowed, para 7 of the impugned judgment of CESTAT dated 29.11.2017 is also set aside. The Adjudicating Authority shall decide all the issues de novo as directed vide judgment impugned dated 29.11.2017 including the issue of extended period of limitation, in the light of the circular No. 1063/2/2018-CX dated 16.02.2018 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs providing, that the extended period of limitation would not be available to the department. 6. All the three appeals, are accordingly disposed of.