2014 (2) TMI 918

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....umar, Member (T) Shri Hemant Bajaj, Advocate, for the Appellant. Shri V.P. Batra, DR, for the Respondent. ORDER The present rectification of mistake application stands filed by the Revenue in respect of Final Order No. 56180/2013-EX(BR), dated 12-4-2013 vide which the appellants appeal was allowed on merits as also on limitation. 2. After hearing learned DR, Shri V.P. Batra app....

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....and enclosed. We note that show cause notice in the present case was issued on 24-4-2002 and the Order-in-Original was passed on 13-1-2004. Thereafter the Order-in-Appeal was also passed on 26-5-2005. As such, it is clear that the said letter dated 14-6-2006, which is now being sought to be relied upon by the Revenue, was never the part of either the show cause notice or the adjudication order or ....