Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 200 - HC - Central ExciseApplication of rectification - time limitation - Held that: - the decision of the Hon’ble Supreme Court in the case of D. Saibaba Vs. Bar Council of India reported in [2003 (5) TMI 508 - SUPREME COURT], it is observed and held that the period of limitation shall commence from the date of dispatch of the order and not from the date of actual passing of the order - The matter is remanded to the learned CESTAT to decide the rectification application afresh in accordance with law and on its own merits treating the same to have been filed within the period of limitation - Decided in favor of the assessee.
|