2004 (11) TMI 427

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....ondent. [Order]. -  This ROM application is filed by the Revenue. None appeared for the respondents. Heard the Ld. DR and perused the records. 2. This application for rectification of mistake is directed against the order of the Tribunal's Final Order No. C-IV/530/WZB/2004, dated 31-12-2003. In its final order the Tribunal observed that the larger period of limitation is not inv....

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....A are not applicable to demands under Rule 57-I of the Central Excise Rules, 1944. The Tribunal while passing the final order held that larger period cannot be invoked while demanding the credit wrongly taken under Rule 57-I. This decision of the Tribunal is contrary to the law laid down by the Supreme Court in Raghuvar (India) Ltd. 4. I have considered the submissions made by the DR and p....