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2013 (11) TMI 244 - CESTAT NEW DELHIRectification of mistake - Extended period - Held that:- there is a detailed discussion as to why the extended period of limitation is not available to the Revenue for raising the demand. It stands observed tin the said order that Commissioner himself has dropped the penalty on the ground that appellant is a bonafide purchaser of transferable DEPB scripts and as such, no suppression can be attributed to the appellant. Further the Tribunal also relied upon Tribunals decision in appellants own case whereby the demand of duty for the extended period was dropped - issue of availability of extended period is a legal issue required to be decided in the facts and circumstances of each and every cases. Tribunal having come to a finding that such extended period was not available to the Revenue for raising the demand, we are of the view that said findings cannot be held to be a mistake requiring any rectification - Decided in favour of assessee.
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