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2015 (6) TMI 114 - CESTAT MUMBAI

2015 (6) TMI 114 - CESTAT MUMBAI - TMI - 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 25/05/88 which granted exemption to wind mills and any specially designed devices which run on wind mills, at Serial No. 12 of the table to the notification. This notification was applicable to Central Excise .....

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E/88906/13 - Dated:- 1-5-2015 - Mr M V Ravindran, 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 Section 35C (2) of the Central Excise Act, in the matter of final order No. M/1820/14/EB/C-II dated 25/09/2014 on the following grounds: i) There is an error apparent on record in not considering that sine qua non .....

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SC) & ITO Vs. Bombay Dyeing - 1958 (34) 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 and steel. They had also enclosed the assessee's profile in March 2010 for audit purposes showing anchor rings were cleared under exemption Notification No. 06/2006-CE. iii) It would be travesty of justice .....

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