2015 (2) TMI 235 - AT - Service Tax

Rectification of mistake - Held that - On perusal of the records it transpires that there seems to be an error apparent on the face of record as the core issue was agreed to have been covered by the Larger Bench decision but other various issues were not argued and not considered by the Bench. Since the other issues were not argued no findings were recorded we are of the view that there is an error apparent on the face of the record. - Previous order recalled - Rectification done.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the Revenue's application for rectification of mistake in their Final Order dated 21-10-2013. The Tribunal found an error apparent on the face of the record as some issues were not argued or considered. The Final Order was recalled, and the appeal was listed for final disposal on 17-6-2014. The application for rectification of mistake was disposed of on 25-3-2014.