1998 (3) TMI 201

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..... Member (J)]. This is an application filed by the assessee for rectification of mistake with reference to Final Order No. 2812/96-A, dated 23-7-1996. 2. Arguing for the applicants, in support of the application, Shri A.P. Mathur, ld. Advocate submitted that the respondents could not attend on the date of hearing since they had sent an application requesting for adjournment and to supply a c .....

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..... taken specific plea in the grounds of appeal that the Collector had erred in holding that the demand was barred by time. On perusal of the show cause notice, we do not find any infirmity in the impugned order on time bar issue Accordingly, we uphold the order of the Collector on the time bar issue and this application is disposed of accordingly, correcting that mistake. Ordered accordingly. - .....

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