2001 (3) TMI 362

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....Order]. -  This ROM Petition is filed in respect of the Final Order No. A/1351/2000/NB (SM), dated 25-7-2000. In this decision, the Tribunal has remanded the matter to the original authority to consider the case afresh in view of the ratio of the Tribunal decisions cited in the above order. The party in their present petition have contended that their plea of time bar of demand is rejected....

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....contended that Rule 57-I was amended on 6-10-1988 and not on 6-10-1998, which is evident even from the judgment itself. It is stated that in their case the credit was taken on 16-4-1994 and 18-4-1994 and Show Cause Notice was issued on 27-10-1994, beyond 6 months period. It is therefore, contended that necessary rectification in the order may be carried out and the order may be revised and fresh o....