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Rakhoh Enterprises Versus Commissioner of Central Excise, Pune

2015 (6) TMI 114 - CESTAT MUMBAI

Rectification of mistake - Notification No. 90/91-Cus dated 25/07/1991 - Invocation of extended period of limitation - Held that:- Notification referred to in the Tribunal order at para 15.2 of the Tribunal order is Notification No. 205/1988-CE dated .....

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l is a Customs notification. - no error apparent on record - audit report only refers to parts of iron and steel and does not mention anchor rings. The assessee's profile now enclosed as exhibit with the ROM was not presented earlier. It is handwritt .....

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avindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Mr V Sridharan, Shri Prasad Paranjape, Advs. For the Respondent : Mr V K Agarwal, Addl. Comm (AR) ORDER Per: P S Pruthi: 1. The appellants have filed a ROM application under Sect .....

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years under Section 11A (4) of the Act and for imposition of penalty under Section 11AC (1) of the Act is same i.e., fraud or collusion or suppression of facts, etc. Reliance placed by the learned Counsel in the case of Ashirvad Enterprises Pvt. Ltd .....

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4) ITR 143 (SC). ii) On the issue of limitation, the applicant had enclosed report of audit conducted during October 2005 to May 2009 as annexure-I with the appeal showing that exemption was claimed under Notification No. 06/2006-CE on articles iron .....

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re getting relief for supplying similar goods. iv) The appellant relied on Honda Siel Power Products Vs. CIT - 2008 (221) ELT 11 (SC) wherein the Hon'ble Court held that the Tribunal was justified in exercising its powers under Section 254 (2) of .....

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mand of ₹ 4,74,72,972/- for the period February 2008 to January 2012 is time barred. 2. Ld. Counsel submitted that there is a mistake apparent on record in para 15.2 of the Tribunal order in which it is stated that the case of BHEL related to a .....

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bmissions made by both the sides, we find that the Notification referred to in the Tribunal order at para 15.2 of the Tribunal order is Notification No. 205/1988-CE dated 25/05/88 which granted exemption to wind mills and any specially designed devic .....

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