https://www.taxtmi.com/caselaws?id=107271 The ROM application seeking rectification of a mistake in the final order was accepted as the plea of limitation raised by the appellants was not considered during the hearing. The impugned final order was recalled. Regarding the classification of residue material, the Tribunal reversed the Commissioner (Appeals) decision, finding the duty demand time-barred due to a delayed show cause notice. The appellants' appeal was allowed, setting aside the Commissioner (Appeals) order on grounds of limitation, with any consequential relief permissible under the law. en-us Thu, 13 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107271 The ROM application seeking rectification of a mistake in the final order was accepted as the plea of limitation raised by the appellants was not considered during the hearing. The impugned final order was recalled. Regarding the classification of residue material, the Tribunal reversed the Commissioner (Appeals) decision, finding the duty demand time-barred due to a delayed show cause notice. The appellants' appeal was allowed, setting aside the Commissioner (Appeals) order on grounds of limitation, with any consequential relief permissible under the law. Case-Laws Central Excise Thu, 13 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107271