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        Central Excise

        2013 (3) TMI 822 - HC - Central Excise

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        Customs Tribunal Upheld on Limitation Issue Due to Typographical Error The Gujarat High Court held that the Customs, Excise and Service Tax Appellate Tribunal was correct in not applying the extended period of limitation due ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Customs Tribunal Upheld on Limitation Issue Due to Typographical Error

                              The Gujarat High Court held that the Customs, Excise and Service Tax Appellate Tribunal was correct in not applying the extended period of limitation due to a typographical error in the question framed by the court.


                              The Gujarat High Court judgment in 2013 (3) TMI 822 involved a typographical error in a question framed by the court. The corrected question was whether the Customs, Excise and Service Tax Appellate Tribunal was right in not appreciating that the extended period of limitation was not applicable.
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