2006 (1) TMI 403

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..... espondent. [Order per : P.G. Chacko, Member (J)]. This application filed by the appellant claims that there is a mistake apparent from the record in Final Order No. 950/2005, dated 7-7-2005 passed by this Bench in the captioned appeal. Ld. Consultant for the applicant submits that the mistake is in Para 7 of the final order, which reads as under :- We observe that the capital goods .....

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..... bmitted that the finding of the Tribunal to the effect that the assessments were provisional is beyond the scope of the show cause notice. In an endeavour to elaborate the point, ld. Consultant points out that, only in some of the bills of entry, the assessing officer had made endorsement of provisional assessment and that the procedure of provisional assessment was not strictly followed by the sa .....

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..... f assessments was adverted to in the relevant show cause notice. In our view, it was imperative to find out whether the assessments were provisional or not in the wake of the serious plea of limitation raised by the assessee. For the sake of argument, we would, for a moment, visualize a situation in which we hold the entire demand of duty as time-barred after accepting the relevant arguments of th .....

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