2007 (9) TMI 237 - AT - Central Excise

Tribunal sustaining duty demand demand is beyond the statutory period of limitation of one year from the date of filing returns error apparent on record Application for rectification of mistake filed by applicant is allowed

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the ROM application and set aside the duty demand in Appeal No. E/1907/05 as barred by limitation. The error apparent arose from the Final Order dated 5-12-2006, which sustained the duty demand challenged in the appeal. The demand was considered beyond the statutory period of limitation.