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Appeal No.

Date of Order

Date of Order



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Learned Counsel for the appellant Mr. J.C. Patel submitted that plea of limitation, which was taken as primary ground of appeal in para VI and VII of the appeal memo and placed in the written submission at para 2.10 to 2.12, was ignored by the Tribunal and without giving any finding on such limitation ground, the order passed by the Commissioner (Appeals) was concurred-with by the Tribunal which is a mistake apparent from the face of record in view of several decisions including that of the Hon’ble Bombay High Court pronounced in the case of N.T.B. International P. Ltd reported in 2014 (302) ELT 481 (Bom) and Abhay Industries v. UOI-2011 (269) ELT 330 (Bom). He submitted for acceptance of the rectification application and inclusion of findings on the issue of invocation of larger period of limitation in the final order passed by this tribunal.