2011 (11) TMI 334

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....ny documentary evidence showing that they have used the aforesaid components in manufacturing of certain items and the same have been exported. Therefore, proceedings were initiated against the assessee claiming duty foregone. After hearing the assessee, the demand was confirmed by the Deputy Commissioner. Appeal preferred against the said order before the Commissioner (Appeals) came to be dismissed. The appeal to the Tribunal also met with the same fate. It is thereafter an application is filed under Section 129B(2) of the Act for rectification of the mistake apparent from the record in respect to the final order dated 31.07.2007. The mistake that was pointed out was that the notification No.96/93 did not enable the revenue for payment of ....

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....of SUNITADEVI SINGHANIA HOSPITAL TRUST vs. UNION OF INDIA reported in 2009 (233) ELT 295 (SC) as well as the Full Bench judgment in the case of JK TYRE and INDUSTRIES LTD. vs. ASSISTANT COMMISSIONER OF CENTRAL EXCISE, MYSORE-II reported in 2011 (266) ELT 163 (Kar), where it has been held that the Imitation of six months prescribed is applicable only if the Tribunal exercise suo-moto power. The said period of limitation for disposal of proceedings for rectification is not applicable to application filed by the aggrieved party. In that view of the matter, the said substantial question of law is answered in favour of the assessee and against the revenue.   7. Insofar as the second substantial question of law is concerned, in the original....