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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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