2017 (9) TMI 82 - AT - Service Tax

Rectification of mistake - Held that - suffice it to say that the final order of the Tribunal requires corrections as it does contain various errors apparent on record. The scope of all the errors which the applicant contends are amenable for rectification, however, requires closer scrutiny - we find it fit and proper to recall the Final Order dated 8-7-2016 of the Tribunal allowing the miscellaneous application - ROM application allowed.

Summary

Issues: Rectification of errors apparent on record in the Final Order No. 52422/2016, dated 8-7-2016 by the Tribunal.

Analysis:
1. The appellant filed a miscellaneous application seeking rectification of errors in the final order issued by the Tribunal. The errors included issues related to penalty under Section 76, non-reference to correspondences with the Department, consideration of suppression, plea regarding Section 66A, and other matters. The application aimed at correcting errors on record without seeking a review of the order.

2. The Revenue's authorized representative argued against the application, claiming it was akin to seeking a revision of the final order. However, they acknowledged some errors in the final order that may not impact the outcome since the case had already been remanded to the Original Authority. The Revenue opposed a detailed re-examination as requested in the application.

3. After hearing both parties and reviewing the application, final order, and appeal records, the Tribunal acknowledged the presence of certain errors in the final order. While some errors were evident, the extent of errors that could be rectified under the guise of a miscellaneous application needed closer scrutiny. The Tribunal emphasized that rectification could not amount to a review but decided to recall the Final Order to examine and rectify the errors indicated in the application within the legal framework. The appeal was scheduled for re-listing to address the identified errors and pass a corrected order.

This detailed analysis of the judgment highlights the issues surrounding the rectification of errors in the final order by the Tribunal, the arguments presented by both parties, and the Tribunal's decision to recall the order for further examination and rectification of the identified errors.