2019 (4) TMI 493

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....ppellant. Shri C. Mallikarjun Reddy, Superintendent/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. This application for rectification of mistake was filed by the revenue against Final Order No. A/30398/2018 dated 03.04.2018 in Appeal No. C/51/2009 passed by this bench. It is prayed in the application that there were errors in Para 6 of the final order dated 03.04.2018 with respec....

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....tment on sports equipment. No diligent assessing authority has entertained any doubts about the nature of the goods and there was no justifiable reason to exclude the goods from appropriate checks before accepting the classification. Accordingly, it was held that there was no cause of finding wilful misdeclaration or suppression of material facts that would empower the adjudicating authority to in....

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....l period of limitation. The application for rectification of mistake also reiterates several findings of the adjudicating authority and pleads that the finding as regards the lack of wilful misdeclaration or suppression of facts may be reconsidered. 4. Learned counsel for the respondent in the application (appellant in the appeal) submits that this is not an application for rectification of mis....

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....7. Therefore, the demand of duty within the normal period can be raised on or before 9.11.2007. This, he would submit is the date on which the show cause notice must have been served upon the assessee. While the date of issue of show cause notice is 8.11.2007, the revenue has not brought anything on record to show that the show cause notice was served upon the assessee on or before 9.11.2007. Ther....