2001 (6) TMI 721

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.... Shri Ashok Kumar, JDR, for the Respondent. [Order]. - M/s. Rupenthal Americal Ltd. have filed this application for rectification of mistake stating that no notice was issued to the owner; that the goods were not claimed by the assessee in whose name the parcel was addressed. They submit that D-call Notice was sent on 9-1-89; that ownership of the goods was claimed; that the goods in questio....