TMI Blog2009 (10) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, it is submitted that there is a mistake apparent from the records in Final Order No. A-153/2009/SMB/C-IV dated 30-3-2009 [2009 (246) E.L.T. 491 (Tri.-Mumbai)] passed by this Bench in appeal E/993/2003. The mistake pointed out by the appellant is that their plea of limitation was not considered in the said final order. According to the application, the ex-parte order passed by this Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly taken was sustained. However, the plea of limitation raised by the appellant was not considered. As rightly pointed by the appellant in the present application, such plea was allowed to be raised through an amendment of the memorandum of appeal, which was allowed on 24-10-2008. According to the new ground of the appeal, the show-cause notice did not allege suppression of facts etc., for invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation. It is submitted that the show-cause notice, which was issued under Rule 571 of the erstwhile Central Excise Rules, 1944, did not invoke the extended period of limitation by alleging suppression of facts or any other ingredient of the provision for extended period of limitation. The credit in question was taken on 2-3-2000 and the show-cause notice was issued on 4-4-2001, beyond one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it is their submission that the show-cause notice was issued after the normal period of one year and did not allege extraneous grounds of suppression of facts etc., for invoking the extended period of limitation. In the second leg of their plea, the appellant submits. in the absence of allegation of suppression, misdeclaration etc. in the show-cause notice, the demand is barred by Imitation. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation raised before the Tribunal for the first time, which involves mixed questions of fact and law, cannot be entertained. Contextually, I must also clarify that the amendment of memorandum of appeal per se would not entitle the appellant to claim a favourable decision. Even after allowing the appellant to insert the new ground in the memorandum of appeal, this Tribunal has inherent power to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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