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2015 (4) TMI 1112 - CESTAT AHMEDABAD

2015 (4) TMI 1112 - CESTAT AHMEDABAD - 2016 (332) E.L.T. 121 (Tri. - Ahmd.) - Period of limitation - Demand of duty - Sec. 11A of the Central Excise Act, 1944 - time barred as per ground C-1 of their Memorandum of Appeal which was not argued by adjudicating authority - Held that:- it is found that their is a mistake apparent from the face of record and no findings have been given by this Bench. This mistake is required to be rectified by giving suitable observations on the time-bar aspect of Sec .....

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4. ROM with respect to time-barred nature of Section 11A demand is allowed and mistake rectified accordingly. - E/657/1995 - Misc. Order No. M/10727/2015-WZB/AHD - Dated:- 20-4-2015 - Shri P.K. Das, Member (J) and H.K. Thakur, Member (T) Shri Anand Nainawati, Advocate, for the Appellant. Shri K. Sivakumar, Authorised Representative, for the Respondent. ORDER This ROM application has been filed by the appellant with respect to Order No. M/10912-10913/2013, dated 20-2-2014 passed by this Bench. 2. .....

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1995. It was his case that the amount of duty paid by way of Set-off, PLA and RG-23 was duly reflected as per price lists filed with the department from time to time, read with the sale invoices and GP.1s issued at the time of clearance and were also indicated in the RF-1s. He made the Bench go through copies of some of these price lists, GP.1 s and invoices. 3. Sh. K. Sivakumar (AR) appearing on behalf of the Revenue defended the order passed by the adjudicating authority invoking extended .....

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