https://www.taxtmi.com/caselaws?id=331565 A specifically raised plea of limitation that was not discussed in the final order constituted a mistake apparent from the record and was capable of rectification under Section 35C(2) of the Central Excise Act, 1944. On the merits, the extended period of limitation could not be invoked where the department was already aware of the assessee's activity and the dispute concerned classification in a bona fide contest without suppression or wilful misstatement. Because the penalty rested on the same foundation, it also could not survive. The rectification application was allowed and the demand and penalty were set aside on limitation grounds. en-us Tue, 02 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331565 A specifically raised plea of limitation that was not discussed in the final order constituted a mistake apparent from the record and was capable of rectification under Section 35C(2) of the Central Excise Act, 1944. On the merits, the extended period of limitation could not be invoked where the department was already aware of the assessee's activity and the dispute concerned classification in a bona fide contest without suppression or wilful misstatement. Because the penalty rested on the same foundation, it also could not survive. The rectification application was allowed and the demand and penalty were set aside on limitation grounds. Case-Laws Service Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331565