2006 (6) TMI 65

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..... d of limitation cannot be sustained. - finding of fact recorded by the Tribunal cannot be faulted - 72 OF 2006 - - - Dated:- 22-6-2006 - V.C.DAGA J.P.DEVADHAR, JJ. [ Order]-P.C.: 1. Heard rival parties. 2. In this appeal, following 3 substantial questions of law are raised: .A Whether the declaration filed by the assessee on 7.7.1997 after the Notification No. 6/97-EX(NT) dated .....

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..... er 1997 and used as capital goods. 4. The respondent availed the credit on chillers by filing a declaration on 7.7.1997. Show cause notice was issued for the above period in question on 27.2.2002 on the ground that the respondent had made wrong declaration. The Tribunal has recorded a finding that there was mutual mistake on both sides and filing of a wrong declaration cannot be said to be a .....

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