2018 (6) TMI 1149 - AT - Service Tax

Rectification of Mistake Application - case of applicant is that the Final Order allowing withdrawal of this appeal No.ST/20806/2014 is an error apparent on the face of the record which needs to be corrected by allowing this application - Held that - There is an error in allowing the withdrawal of appeal No.ST/20806/2014 by the Tribunal s Final Order dated 28.9.2017 - appeal No.ST/20806/2014 may be considered as deleted - ROM Application allowed.

Summary

Issues:
Rectification of mistake in Final Order under Section 86(6A) of the Finance Act, 1994 and Rule 41 of the CESTAT (Procedure) Rules, 1982.

Analysis:
The applicant filed a miscellaneous application seeking rectification of a mistake in the Final Order dated 28.9.2017 under Section 86(6A) of the Finance Act, 1994 and Rule 41 of the CESTAT (Procedure) Rules, 1982. The issue pertained to the rejection of a refund claim of a specific amount filed in accordance with the CENVAT Credit Rules, 2004 for a particular period. The applicant had also filed other appeals for various periods related to the rejection of refund claims under Rule 5 of CCR, 2004. Subsequently, the applicant applied for withdrawal of a portion of the appeal challenging the rejection of a refund related to the credit of CVD paid on imported inputs. However, the Final Order allowed the withdrawal of the appeal entirely, leading to the applicant moving this application for rectification, asserting that the withdrawal of the specific appeal was an error on record.

The counsel for the applicant argued that the withdrawal application on record was specific to the rejection of refund of input services and CVD on inputs, whereas the Final Order only addressed the refund of CVD on inputs. The counsel highlighted that an early hearing application had been approved by the Division Bench, including the appeal in question, indicating that the appeal was still pending before the Division Bench. Therefore, the Final Order allowing the withdrawal of the appeal was deemed an error on record requiring correction.

Upon hearing both parties and examining the records, the Judicial Member found merit in the applicant's contention. It was acknowledged that there was indeed an error in permitting the withdrawal of the appeal in question by the Final Order dated 28.9.2017. Consequently, the Judicial Member allowed the application for rectification of mistake, ordering that the appeal in question should be considered as deleted from the Final Order.

In the operative part of the judgment pronounced on 03/05/2018, the Judicial Member officially declared the appeal No.ST/20806/2014 as deleted from the Final Order, thereby rectifying the mistake identified by the applicant.