2017 (2) TMI 258

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.... (AR) For the Appellant Shri J. Shankarraman, Advocate For the Respondent ORDER Miscellaneous applications have been preferred by department seeking additional time for de novo adjudication, and by assessee seeking rectification of mistake (ROM).  2.  Department's application seeks some more time for requantification of the demand as directed in the Final Order No.40533/2015 dt. 22.5....

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....10 dated 20.03.2010" instead of "Order-in-Original No.14/2001 dated 20.3.2002".  The applicant therefore submits that there is a mistake apparent on the face of the record in the Final Order No.40553/2015 dated 22.5.2015 which has got to be rectified.  (b)  There is no allegation that white paper was maintained in respect of clearances made to A.P. & Sons.  In view of the abov....

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....s no finding that the raw materials/inputs used by the applicant were the ones which had been removed without payment of duty by reason of fraud, misstatement or suppression of facts, warranting the invocation of longer period of limitation. Hence there is a mistake apparent on the face of the record committed by the Hon'ble Tribunal on this aspect also. (d)  Tribunal has held that the a....

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....tioning the impugned order in the first page of the said final order. This prayer of the assessee is acceded to.  The impugned order mentioned in the preamble of the Final Order No.40553/2015 dt. 22.5.2015 shall be read as Order-in-Original No.14/2001 (Commr.) dated 20.3.2002.  It is ordered accordingly. 5.  Regarding (b), (c) (d) above, the rectifications sought by respondent-asse....