https://www.taxtmi.com/caselaws?id=339507 The Tribunal allowed the correction of jurisdiction from 'Allahabad' to 'Large Taxpayer Unit - Chennai' in the final order due to a change in the Commissioner's jurisdiction. It rectified the discrepancy in the grounds raised by the Revenue in the appeal, noting the omission of a ground against dropping the demand for the extended period. The Tribunal found no evidence of fraud in the allegation of misrepresentation for obtaining an 'eligibility certificate' for exemption. It relied on a ruling of the Hon'ble Bombay High Court in a similar case. The judgment also involved recasting a paragraph in the final order to align with the Revenue's grounds, disposing of the Miscellaneous Application for rectification. en-us Mon, 09 Jan 2017 00:00:00 +0530 Wed, 01 Mar 2017 09:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339507 The Tribunal allowed the correction of jurisdiction from 'Allahabad' to 'Large Taxpayer Unit - Chennai' in the final order due to a change in the Commissioner's jurisdiction. It rectified the discrepancy in the grounds raised by the Revenue in the appeal, noting the omission of a ground against dropping the demand for the extended period. The Tribunal found no evidence of fraud in the allegation of misrepresentation for obtaining an 'eligibility certificate' for exemption. It relied on a ruling of the Hon'ble Bombay High Court in a similar case. The judgment also involved recasting a paragraph in the final order to align with the Revenue's grounds, disposing of the Miscellaneous Application for rectification. Case-Laws Central Excise Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339507