2018 (5) TMI 205

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....ering the issue, this Tribunal observed that the invoices bearing truck number HR-38N-2282 to M/s. Novice Polymers, Bahadurgarh Cenvat credit is required to be denied. In fact, the said truck was used for transportation of goods to M/s. Air Virvision India Pvt. Limited, Bahadurgarh and not to M/s. Novice Polymers, Bahadurgarh. Therefore, there is a mistake apparent on record wherein Cenvat credit was required to be denied to M/s. Airvision India Pvt. Limited instead of denying to M/s. Novice Polymers. To that effect, the final order passed by this Tribunal is required to be rectified. 3. On the other hand, ld. Counsel for the appellant took observation that the application for rectification of mistake is barred by limitation as the same ha....

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....dered by it, and when it is brought to its notice, it is the only appropriate authority to consider the question as to whether the said contentions are correct or not. 21. For the aforementioned purpose the provisions of limitation specified in sub-section (2) of Section 129B of the Customs Act would not be attracted. We, however, do not mean to lay down a law that such an application can be filed at any time. If such an application is filed within a reasonable time and if the Court or Tribunal finds that the contention raised before it by the applicant is prima facie correct, in order to do justice, which is being above law, nothing fetters the judges hands from considering the matter on merit." On going through the order of the Hon'b....