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2015 (8) TMI 1120 - SUPREME COURT

2015 (8) TMI 1120 - SUPREME COURT - 2015 (322) E.L.T. 599 (SC) - Invocation 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 si .....

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ne, appeals filed by appellants are to succeed Thus, impugned order set aside Decided in favour of assesse. - Civil Appeal Nos. 54-57 Of 2006, Civil Appeal Nos.665-668 of 2006 - Dated:- 30-7-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner :Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath,Adv., Mr. Vivek Sharma, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Ms. Charanaya L., Adv., Mr. Rajat Doshi, Adv. Fo .....

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"the Tribunal") whereby the Tribunal has dismissed the application filed by the appellants for rectification of mistake in the final order dated 08.04.2003 and allowed the appeals filed by the Department. It is clear from the aforesaid order of the Tribunal that the Tribunal decided the case on merits against the appellants-assessee and rejected the plea of limitation raised by the assessee, as a whole. In view of this, learned counsel for the parties had addressed us in details on bo .....

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cause notice was issued on 31 st December, 1995. Admittedly, it was beyond the period of six months which period was prescribed under the Act at the relevant time. The Revenue had invoked the extended period of limitation on the ground that there was misstatement of facts by the assessee. We have gone through the allegations made in the show-cause notice in this behalf as well as reply to the said show cause notice. In the reply to the show cause notice, contesting the decision taken by the Reve .....

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