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M/s Bangalore Fluid Systems Components (P) Ltd. Versus CC, New Delhi

2017 (5) TMI 859 - CESTAT NEW DELHI

Rectification of mistake - the date of final assessment was wrongly mentioned as 01/06/2009, whereas the bills of entry relevant to the claims were only finally assessed in December, 2009. The final assessment of the said bills of entry were in terms .....

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ssment of bills of entry finally. The relevant date should be reckoned from such date. Accordingly, while the legal principles as held in the final order are correct, the error in dates are to be corrected and consequential benefit, if any, are to be .....

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Ravichandran, Member (Technical) Shri N.K. Sharma, Advocate - for the appellant. Shri K. Poddar, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran :- These two applications have been filed for rectification of mistakes, .....

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ctronics (P) Ltd. vs. Union of India and anr. reported in 2013 - TIOL - 731 - HC - DEL - CUS., which was followed in another decision relating to the same party by the Tribunal reported in 2016 - TIOL - 370 - CESTAT - MAD. The learned Counsel submitt .....

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07/2009. Though order for finalization of the provisional assessment was issued on 17/07/2009, the final assessments were made only on 19/12/2009 as evidenced from the bills of entry. In view of these facts, there is a error in the finding of the Tri .....

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The learned AR submitted that in the grounds of appeal the data finalization was mentioned as 17/07/2009. However, upon scrutiny of bills of entry connected to the refund claims it is seen that original bills of entry having endorsement for finaliza .....

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Only one bill of entry is not having any endorsement regarding finalization of assessment. 3. We have heard both the sides and perused the appeal records. The final order dealt with the legal issue about the time limit applicable to consider the cla .....

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esented correctly during the course of argument and also in the appeal papers. Upon verification, it is seen that the date of final assessment should be the date of assessment of bills of entry finally. The relevant date should be reckoned from such .....

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