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2013 (9) TMI 586 - CESTAT MUMBAIPeriod of limitation – validity of review order – Held that:- The findings of the lower appellate authority that the review had been done beyond the period of limitation prescribed in law was patently wrong - the argument of the revenue that they received the order on the date of the order and that date was relevant was not acceptable - the date of receipt in the review section is the relevant date - the date of receipt of the order in the concerned section and the review had been done within a period of three months – order was set aside – appeal was allowed by way of remand – decided in favour of assessee.
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