LILADHAR T. KHUSHLANI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned order passed by the learned Central, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as "CESTAT") dated 18-8-2015 by which the learned CESTAT has dismissed the rectification application on the ground that the said application has been preferred beyond the date of six months from the date of passing the original order, appellant has preferred the present Tax Appeal.

(2.) It is the case on behalf of the appellant that from the date of service of notice of the order, which was sought to be rectified, within six months the rectification application was filed. However, the learned CESTAT dismissed the said application considering the starting point of limitation of rectification as the date of the order sought to be rectified, and therefore, the short question, which is posed for the consideration is, whether for the purpose of filing the rectification application, period of limitation of six months would commence from the date of the order, which is sought to be rectified or from the date of receipt of the order sought to be reviewed/rectified by the concerned assessee?

(3.) In view of the above and for the reasons stated hereinabove, the impugned order passed by the learned CESTAT is hereby quashed and set aside. The matter is remanded to the learned CESTAT to decide the rectification application afresh in accordance with law and on its own merits treating the same to have been filed within the period of limitation. The question of law is answered in favour of the assessee and against the revenue.