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2017 (1) TMI 552 - AT - Service TaxRectification of mistake - Held that - there is no error in our order dated 08/08/2016. We find that the paragraph No. 4.2 which was read by the learned Departmental Representative, is in furtherance of the judgment of the Hon ble High Court of Bombay in the appellant s own case in Writ Petition No. 1513 of 2004. We find that paragraph 4.2 does not require any rectification - application disposed off.
Issues:
Rectification of mistake in the order dated 08/08/2016. Analysis: The judgment involves an application for rectification of mistake filed by the Revenue against order No. A/89273/16/EB dated 08/08/2016. The Departmental Representative claimed that there was an error apparent on the face of the record in paragraph 4.2 of the said order. The Representative argued that although the application for condonation of delay had been dismissed in earlier paragraphs, the Tribunal had requested for fresh adjudication. However, upon considering the submissions made by the Learned Counsel and perusal of the records, the Tribunal found no error in their order dated 08/08/2016. They clarified that paragraph 4.2 was in line with the judgment of the Honorable High Court of Bombay in the appellant's own case in Writ Petition No. 1513 of 2004. The Tribunal further added a paragraph 4.2A to the order, reproducing a statement from the High Court's judgment, directing the concerned Central Excise officer to decide the case as per the directions of the High Court. In conclusion, subject to the addition made by the Tribunal in their final order dated 08/08/2016, the application for rectification of mistake was disposed of. The judgment clarifies the Tribunal's stance on the alleged error in the order and provides a detailed explanation regarding the reference to the High Court's judgment in the appellant's case. The Tribunal's decision was based on a thorough examination of the arguments presented by the Departmental Representative and the Learned Counsel, ensuring adherence to legal principles and precedents set by the High Court.
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