2018 (7) TMI 1534 - AT - Service Tax

Rectification of Mistake - Revenue submits that the Tribunal has wrongly recorded that the First Appellate Authority has relied upon the exemption N/N. 10/2003-ST. - Held that - There are no merits in the application filed by the Revenue for rectification of mistake in the Final Order No. A/31484/2016, the Bench has categorically recorded the factual position as well as how the respondent is eligible for N/N. 10/2003-ST. - there is no specific error is pointed out by the Revenue in the application which needs rectification. Application for rectification of mistake can be made only in respect of an error apparent on the face of the records - Application for ROM dismissed.

Summary

Issues: Rectification of mistake in Final Order

In this judgment by the Appellate Tribunal CESTAT HYDERABAD, the issue pertained to rectification of mistake in Final Order No. A/31484/2016 dated 09.11.2016. The Revenue filed an application seeking rectification of the mistake, claiming that the Tribunal incorrectly recorded that the First Appellate Authority had relied on an exemption Notification. The Tribunal examined the application and found that the Revenue failed to point out any specific error that warranted rectification. The Tribunal emphasized that the application for rectification of mistake can only be made in the case of an error apparent on the face of the records. Since no such error was identified, the Tribunal dismissed the Revenue's application as lacking merit.

The judgment highlighted that despite the Revenue's submission, the Tribunal had already categorically recorded the factual position and the respondent's eligibility for the Notification in question. The Tribunal emphasized the importance of identifying errors that are apparent on the face of the records for the rectification of mistakes. In this case, the Tribunal found that the Revenue's application did not meet this criterion, leading to the dismissal of the rectification request.

The Tribunal noted that the Revenue's application lacked merit as it failed to demonstrate any specific error that required rectification. The Tribunal clarified that the rectification of mistake can only be sought in cases where there is an error apparent on the face of the records. Since the Revenue could not establish such an error in this instance, the application was dismissed. The judgment underscored the necessity of a clear and identifiable error for rectification purposes.

Overall, the judgment by the Appellate Tribunal CESTAT HYDERABAD addressed the issue of rectification of mistake in a Final Order. It emphasized the requirement for errors to be apparent on the face of the records for such rectifications to be considered. In this case, the Tribunal found that the Revenue's application did not meet this criterion, leading to the dismissal of the rectification request.