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2016 (12) TMI 1393 - AT - Service TaxRectification of mistake - Cenvat Credit amount ₹ 1,44,76,395/- was wrongly mentioned in the Para 3.2 of the order - Held that - the figure of ₹ 1,44,76,395/- was wrongly mentioned instead of ₹ 34,86,722/- We therefore order that in para 3.2 on page 5 of the Order No. A/1292-1293/14/CSTB-C-I dt. 23.7.2014, the figure i.e Rs.1,44,76,395/- stands corrected and be read as Rs.34,86,722/- . Time bar - Held that - the order dt. 23.7.2014 appears to have been sent to the applicant but on going through the envelop enclosed by the applicant clearly shows that the order was not delivered to the applicant. It is also observed that the applicant made a specific request vide letter dt. 23.2.2016 for issuance of order copy and thereafter they received the order copy and filed the present application. Therefore we are of the view that the application is not time bar. ROM application allowed - decided in favor of assessee.
Issues: Rectification of mistake in the final order of the Tribunal.
The judgment pertains to an application for the rectification of a mistake in the final order of the Tribunal. The applicant contested a service tax liability on the grounds of being entitled to CENVAT Credit. The mistake in the order was the incorrect mention of the CENVAT Credit amount as Rs. 1,44,76,395 instead of the actual amount of Rs. 34,86,722. The applicant filed the rectification application stating that the order was not received promptly after being passed, and upon receiving a certified copy of the order, they promptly filed the rectification application within a reasonable time. The Additional Commissioner representing the Revenue argued that the rectification application was filed after a considerable delay and should be dismissed on the grounds of being time-barred due to the order being passed on 23.7.2014 and the rectification application being filed on 9.5.2016. However, the Tribunal noted that the order was not promptly delivered to the applicant, as evidenced by the envelope showing non-delivery. The applicant requested a copy of the order on 23.2.2016, after which they promptly filed the rectification application. The Tribunal held that the rectification application was not time-barred and proceeded to correct the mistake in the order by amending the CENVAT Credit amount from Rs. 1,44,76,395 to Rs. 34,86,722 in para 3.2 on page 5 of the order dated 23.7.2014. The Tribunal, after considering the submissions from both parties and examining the records, concluded that the rectification application was not time-barred. They acknowledged the mistake in the order regarding the CENVAT Credit amount and ordered the correction to reflect the accurate amount. Consequently, the rectification application was allowed, and the corrected amount of Rs. 34,86,722 was substituted for the erroneously mentioned amount of Rs. 1,44,76,395 in the final order of the Tribunal.
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