2016 (12) TMI 934 - AT - Service Tax

ROM filed by assessee - typographical error - error rectified. ROM filed by Revenue - reversal of final order on the question of revenue neutrality - Held that - the error which is sought to be rectified is not an error apparent on the face of the records. The arguments put forth by the learned Commissioner needs elaborate discussion which is not the mandate of the provisions of Section 35C of the Central Excise Act, 1944, for rectification of mistake in the orders - no merit in application filed by Revenue, dismissed.

Summary

Issues: Rectification of Mistake regarding revenue neutrality in final order dated 29.07.2016.

Analysis:
1. Rectification of Mistake by M/s. Jet Airways:
- The applicant sought rectification of a typographical error in the final order related to revenue neutrality.
- The Tribunal acknowledged the error in paragraph 11 and corrected it to reflect the findings in favor of the appellant.
- The rectification was allowed, and the correction was incorporated into the final order.

2. Rectification of Mistake by Revenue:
- Revenue filed an application seeking a recall of the final order based on issues related to revenue neutrality.
- Revenue argued that the matter of revenue neutrality was not properly addressed and required remand for further consideration.
- The Tribunal considered the arguments presented by both sides and found that the issues raised by Revenue were already addressed in the final order.
- The Tribunal highlighted that the case facts were similar to previous judgments favoring the assesses on revenue neutrality.
- The Tribunal concluded that the arguments presented by Revenue did not warrant a recall of the order as the error was not apparent on the face of the records.
- The Tribunal emphasized that if Revenue disagreed with the order, they should seek remedy through higher judicial fora rather than through a rectification of mistake application.
- Ultimately, the application for rectification of mistake by Revenue was dismissed for lack of merit.

In summary, the Tribunal rectified the typographical error in the final order as requested by M/s. Jet Airways regarding revenue neutrality. However, the application for rectification of mistake by Revenue challenging the order on revenue neutrality was dismissed as the arguments presented did not demonstrate an error apparent on the face of the records and were better suited for higher judicial review.