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2019 (4) TMI 537 - AT - CustomsRectification of mistake - computation of period of limitation for filing appeal - error apparent on the face of record or not - Held that:- There is error committed in the final order of this Tribunal. Firstly, the ground taken by the appellant, as regards the period of limitation, has not been decided. Secondly, there is no discussion on the ruling relied on by the appellant, which had a binding effect on the Division Bench passing the final order. Thirdly, the department till date could not produce the proof of delivery. The date of receipt of the recovery notice is the date of knowledge i.e. 01.02.2013, when the appellant received notice of recovery - further, there is no proof of proper service of the order-in-original on the appellant, as required under the provisions of Section 153(a). From the date of knowledge, the appeal filed by the appellant before this Tribunal on 24.05.2013, was within time as the same is within 90 days from 25.02.2013 - Accordingly, the final order is recalled and appeal restored to its original number to be heard on merits. ROM application allowed.
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