2013 (11) TMI 459 - HC - Service Tax

Rectification of Mistake - Clerical error in calculation of Interest Held that - National Mining Co. Ltd. Versus Commissioner of Central Excise, Dibrugarh 2007 (10) TMI 227 - CESTAT, KOLKATA The matter has not been examined by the Tribunal - Matter remanded back to the original authority matter remanded to tribunal.

Summary

The High Court Guwahati found that the Customs, Excise & Service Tax Appellate Tribunal failed to address a clerical error in interest calculation. The Tribunal's order was set aside, and the case was remanded for a fresh decision. The petitioner was instructed to appear before the Tribunal on 23rd September, 2013.