2014 (4) TMI 35

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..... r: S S Kang: The applicant filed this application for rectification of mistake in the final order dated 1.10.2013. 2. The contention of the applicant is that in the final order, the demand for normal period is confirmed. However, the show cause notice was served beyond the period of limitation provided under Section 73 of the Finance Act, i.e. beyond one year. During argument, the applicant reli .....

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..... rved within five years as per the proviso to Section 73 of the Finance Act hence there is no merit in the contention of the applicant. 4. The contention of the applicant is that as the show cause notice was served beyond one year and the demand now is being confirmed for normal period, therefore as the show cause notice is served after one year hence there is a mistake apparent on record in the f .....

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