1998 (3) TMI 380

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....spondents. [Order per : J. H. Joglekar, Member (T)]. - In this application it has been contended that there is a mistake apparent on the face of Final Order Nos. E/397-398/97-B in as much as the Tribunal has dismissed the department's appeal with the observation that the Show Cause Notice does not contain specific allegation of wilful suppression; whereas scrutiny of the said Show Cause notice ....

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....limit of six months would apply in terms of Rule 56A(5)(i)." 4.  Our Final Order shows that we had examined the Show Cause notice and had found that the phrase "mis-declared" used in the first paragraph did not measure upto the wording used in the particular provision in the rule which read as follows :- "Provided that where a credit has been allowed under sub-rule (2), on account of wilful....