2016 (6) TMI 365 - AT - Service Tax

Rectification of mistake - Tribunal in its finding recorded that no benefit of payment of 25% of penalty was extended to the appellant but it was extended by the corrigendum issued by the Commissioner - Held that - it is found that while disposing the appeal, the duty amount was reduced and the matter was remanded for redetermination of penalty accordingly. Therefore, after redetermination of penalty, the appellants would be eligible to the benefit of payment of 25% penalty on fulfilment of the conditions mentioned under the relevant provisions. Thus, in our view, there is no mistake apparent on the face of record. - ROM dismissed

Summary

The Appellate Tribunal CESTAT Ahmedabad dismissed the Revenue's application seeking rectification of a mistake apparent in an order. The Tribunal found no mistake in not granting the benefit of a 25% penalty reduction initially, as the penalty was to be redetermined later. The application was dismissed.