2015 (2) TMI 432

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.... Choudhary,JJ. For the Petitioner : Shri B Kumar Iyer, Superintendent (AR) For the Respondent : Shri Shailendra Jain, CA ORDER Per: P. R. Chandrasekharan: Revenue has filed the application for rectification of mistake. According to the Revenue, a mistake has been committed by this Tribunal in order no. A/186/14/CSTB/C-I dated 06/03/2014, where in para 5.5 of the order, it has been s....

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.... the period of five years and as the time limit has to be counted from the date of filing the return. Therefore, the mistake in this regard in the impugned order of the Tribunal may be rectified. 2. We have gone through the impugned order and it is seen that neither in the show cause notice nor in the impugned order the fact of filing of the return by the appellant on 28/03/2007 has been record....