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2015 (8) TMI 1120 - SC - CustomsInvocation of extended period of limitation Tribunal dismissed application filed by assesse for rectification of mistake in final order and allowed appeals filed by Department Admittedly application was dismissed on merits as well as on limitation Held that:- Tribunal simply referred to judgment in case of Jacsons Thevara Vs. Collection of Customs & Central Excise [1991 (2) TMI 140 - SUPREME COURT OF INDIA] and stated that since in said judgment had held that extended period of limitation was applicable, only on that basis contention of assessee is repelled and order of Commissioner reversed Tribunal has not at all discussed as to how finding of Commissioner is erroneous on facts When machinery was shifted it was bona fide action of assessee and there was mis-statement in this behalf Therefore, Commissioner was right in his conclusion that extended period of limitation could not be invoked On this ground alone, appeals filed by appellants are to succeed Thus, impugned order set aside Decided in favour of assesse.
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