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Commnr. of Customs, Mumbai Versus M/s B.V. Star

2015 (10) TMI 2193 - SUPREME COURT

Rectification of orders passed by CESTAT dated 22.11.2005 Penalty imposed of ₹ 2,57,90,900/- Held That:- Impugned order does not amount to rectification of earlier order, but an altogether different view is taken - Impugned order dated 05.09. .....

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., Mr. Yashank Adhyaru, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. A. K. Shrivastava, Adv., Mr. Pratik, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Mr. S. Vasudevan, Adv., Ms. L. Charana .....

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after referred to as 'CESTAT') in the application for rectification which was filed by the respondent-assessee seeking rectification of earlier orders dated 22.11.2005 passed by the CESTAT. The matter pertains to the interpretation that is to .....

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t the respondent herein is liable to pay the penalty. The matter in that respect was remitted back to the CESTAT to dispose of the appeal on its own merits. Operative portion of the order reads as under:- 34. We find that reference was made by depart .....

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specifically taken before the Tribunal, we find no mention thereof in the CEGAT's order. The matter can be looked at from another angle. If, in reality, the CEGAT found that the action taken by the departmental authorities was beyond the period .....

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T, particularly in view of the consideration of the merits and non-consideration of the question of limitation. That being so we find no substance in the plea of learned counsel for the respondents that the action taken by authorities was beyond the .....

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