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2018 (8) TMI 1084 - AT - Central ExciseRectification of mistake - Held that - The Tribunal in the order dated 31.07.2017 disposed of a bunch of appeals on the ground that the issue involved is Cenvat credit of Sales Commission agent whereas, the issue involved in these four appeals is of Sales Promotion Marketing Expenses, Selling Expenses and Marketing Literature Expenses, Clearing and Forwarding Agent and CHA services and hence, these appeals could not have been disposed of - ROM Application allowed.
Issues: Rectification of mistake in order dated 31.07.2017 regarding Cenvat credit in respect of various expenses and services.
In the judgment by Appellate Tribunal CESTAT AHMEDABAD, Mr. Ramesh Nair presiding, the Revenue filed four applications seeking rectification of a mistake in the order dated 31.07.2017. The Revenue contended that the Tribunal mistakenly disposed of a group of appeals, including the four in question, based on the issue of Cenvat credit for Commission Agent service, while the actual issues in these appeals pertained to the admissibility of Cenvat credit for Sales Promotion Marketing Expenses, Selling Expenses, Marketing Literature Expenses, Clearing and Forwarding Agent services, and CHA services. The Dy. Commissioner for the Revenue argued that the appeals were erroneously disposed of under the impression that they concerned Cenvat credit for Commission Agent service. Upon reviewing the submissions and the records, Mr. Ramesh Nair found that the Tribunal indeed disposed of the appeals on the basis of the Cenvat credit issue related to Sales Commission agent, whereas the actual issues in the four appeals were distinct, focusing on Sales Promotion Marketing Expenses, Selling Expenses, Marketing Literature Expenses, Clearing and Forwarding Agent services, and CHA services. Consequently, the applications for rectification of mistakes were allowed, and the order dated 31.07.2017 was recalled specifically concerning these appeals. The appeals were restored to their original numbers for further proceedings, with a direction for the Registry to schedule them for regular hearing on 03.08.2018. The judgment was dictated and pronounced in court, ensuring the rectification of the mistake regarding the issues involved in the appeals.
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