2014 (6) TMI 853

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.....N. Sarvaiya, AR, for the Respondent. ORDER Appellant filed this appeal against OIA No. SRP/491/VDR-II/2013, dated 27-2-2013 for stay of dues confirmed. The issue involved in this appeal is that appellant cleared certain pipe fittings for the project 'Neelam Heera Reconstruction Project' and 'North Tapti Project' under Project Authority Certificate (PAC) without payment of duty as per the provis....

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....s was mentioned at the bottom of their letterhead which is only a procedural irregularity. 3. Learned A.R. on the other hand reiterated the findings of the Commissioner (A). 4. After hearing the rival submissions for sometime and perusal of records, it is observed that the wrong mentioning of address in the PAC was only due to typographical mistake. A procedural mistake cannot be made ....