2018 (12) TMI 666 - AT - Service Tax

Rectification of Mistake - Revenue s contention is that the submissions made during the course of hearing of appeal were not considered in proper perspective and the grounds urged in the appeal memo were also not considered in the said order - Held that - Since the findings recorded by the Tribunal were based on the submissions made, by both sides, it cannot be said there was any apparent mistake in the said order, which can be rectified in terms of the miscellaneous application filed by Revenue. The right course of action on the part of Revenue under such circumstances is to seek for appellate remedy provided in the statute, instead of approaching the Tribunal for rectification of mistake, which is not apparent on the fact of the case records. The prayer made by Revenue cannot be considered - ROM Application dismissed.

Summary

Issues:
Rectification of mistake in the final order passed by the Tribunal.

Analysis:
The Appellate Tribunal CESTAT MUMBAI addressed a miscellaneous application filed by the Revenue seeking rectification of a mistake in the final order passed by the Tribunal. The Revenue contended that the submissions made during the appeal hearing were not considered properly, and the grounds in the appeal memo were also overlooked. However, upon reviewing the case records and the order in question, the Tribunal found that the observations and findings were based on the submissions made by both parties during the hearing. The Tribunal concluded that there was no apparent mistake in the order that warranted rectification through the miscellaneous application. The Tribunal emphasized that the appropriate course of action for the Revenue in such situations is to seek appellate remedy provided in the statute rather than approaching the Tribunal for rectification of a non-apparent mistake. Consequently, the Tribunal dismissed the Revenue's miscellaneous application seeking rectification of the mistake.

In summary, the Tribunal's decision was based on the fact that the findings in the order were derived from the submissions made by both parties during the appeal hearing. The Tribunal highlighted that there was no evident mistake in the order that could be rectified through the miscellaneous application filed by the Revenue. The Tribunal advised the Revenue to pursue the appellate remedy available under the statute instead of seeking rectification from the Tribunal. As a result, the Tribunal dismissed the Revenue's application for rectification of mistake in the final order.