2018 (4) TMI 1465 - AT - Service Tax

Rectification of mistake - applicant claims that remand order to examine the applicability of bar of limitation would not suffice - Held that - the grounds raised in the present application cannot be entertained as the order has taken into account all the pleadings made on behalf of the appellant - Furthermore, the order was dictated in open court and any discrepancy between the submission and records should have been pointed out then. It would appear that the appellant did not press for resolution of any matter except limitation - application for ROM dismissed.

Summary

Issues: Rectification of mistake in the order dated 21st August 2017

In this judgment by the Appellate Tribunal CESTAT MUMBAI, the issue at hand was the rectification of mistakes in two orders dated 21st August 2017. The learned counsel for the applicant argued that the grounds of appeal were not fully considered in the order, specifically regarding the applicability of the bar of limitation. The counsel cited a previous case to support this argument. On the other hand, the Authorized Representative contended that the order accurately reflected the proceedings and did not require rectification. After hearing both sides, the Tribunal concluded that the grounds raised in the rectification applications could not be entertained as the order had already considered all the arguments presented by the appellant. The Tribunal noted that any discrepancies should have been raised during the court proceedings and that the appellant did not press for the resolution of any issue except limitation. Consequently, the applications for rectification of mistake were rejected.

This judgment underscores the importance of raising all relevant issues during court proceedings and highlights the limited scope for rectification of mistakes in orders. It also emphasizes the need for parties to actively participate in court hearings and address any discrepancies at the appropriate time. The decision serves as a reminder for appellants to present their arguments comprehensively during the initial proceedings to avoid the need for rectification at a later stage.