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TMI Blog2017 (5) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. The first appellate authority has not even recorded a single sentence on the said issue of limitation nor is there an appeal filed by the applicant or any cross objection filed by them before the Tribunal - In the absence of any contest to the order of the first appellate authority, non-addressing the issue of limitation cannot be termed as an error apparent on the face of the record nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -88101/16 dated 21.6.2016. 2. Learned counsel appearing for the applicant takes us through the order passed by the Bench and the application made. It is his submission that they had made submission as to the demand is beyond the normal period of limitation is time barred and the same is not addressed, as also the demand of duty on the spare parts, labour and trading is not sustainable; further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Leisureland Pvt. Ltd. which has been upheld by the Apex Court. After going through the judgment, we have recorded the clear finding by reproducing the ratio in the case of Leisureland Pvt. Ltd. and also the judgment of the Tribunal in the case of Nishiland Park Ltd. 6. As regards the error which is sought to be rectified, we have not recorded any findings on the question of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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