2006 (6) TMI 65

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....r the declaration filed by the assessee on 7.7.1997 after the Notification No. 6/97-EX(NT) dated 1.3.1997 and ERRATA dated 9.4.1997 wrongly declaring the end use of the Chiller Package and components of the Chiller Package amounts to suppression? .B   Whether the Hon'ble CESTAT is correct in holding that the assessee is entitled to the MODVAT credit without appreciating the use of the C....

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.... a finding that there was mutual mistake on both sides and filing of a wrong declaration cannot be said to be a deliberate suppression. Accordingly, the Tribunal held that the show cause notice issued by invoking the larger period of limitation cannot be sustained. This finding of fact recorded by the Tribunal cannot be faulted.  Accordingly, the first question raised by the department cannot....