2017 (4) TMI 937

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....er (AR), for Respondent ORDER The applicant/appellant has filed the present miscellaneous application for rectification of Final Order No.70218/2016 dated 02/11/2015 passed in Appeal No.E/55613/2014. The miscellaneous application has been filed in 2017 and application states that the Final Order was issued by this Tribunal on 08th June, 2016 and the same was served on 20th August, 2016. Thus, th....

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....e Cenvat credit in due course the situation is Revenue neutral. As the appellant would have been entitled to subsequently take the Cenvat credit and utilise the same in accordance with law. In this view of the matter, there being no loss of revenue, admittedly the issue of show cause notice, invoking the extended period does not appear to be justified. He further prays that under the admitted fact....