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2018 (12) TMI 28 - AT - CustomsRectification of Mistake - Contention of appellant/ applicant is that though they had raised the ground that the computation of period of limitation by the learned Commissioner (Appeals) was erroneous, and their appeal was filed in time - Held that:- There is error committed in the final order of this Tribunal. Firstly, the ground taken by the appellant, as regards computation of the period of limitation, has not been decided. Secondly, there is no discussion on the ruling of Larger Bench, which had a binding effect on the Division Bench passing the final order - the final order dated 10.04.2018 is recalled in the interest of justice. Service of notice - relevant date of knowledge - Held that:- The date of receipt of the recovery notice is the date of knowledge i.e. 25 October, 2015, when the appellant received notice of recovery - from the date of knowledge, the appeal filed by the appellant before the commission appeals on 27 November 2015, was within time as the same is within 60 days from 25 October 2015 - Appeal remanded to the learned Commissioner (Appeals), to decide the appeal on merits. Application allowed.
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