2018 (1) TMI 575

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..... nal to reconsider the matter in the light of Section 85(3A) of Chapter V of the Finance Act, 1994 - matter is remitted to the Appellate Tribunal for reconsideration is accordance with law. - Writ Petition Nos. 12033-12034/2017 - - - Dated:- 3-8-2017 - Mr. H. G. Rmaesh And K. G. Ramesh, JJ. For The Petitioner : Sri Gururaj B. N., Advocate For The Respondents : Sri C. Shashikantha, GCG .....

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..... n made by the appellate Tribunal by referring to Section 128 of the Customs Act, 1962 is erroneous and the aspect of limitation ought to have been considered in terms of Section 85(3A) of Chapter V of the Finance Act, 1994. He submits that a statutory appeal is provided against the impugned order. 5. In view of the error is apparent on the face of the record, it is appropriate to direct the App .....

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