2019 (2) TMI 1491 - AT - Service Tax

Rectification of mistake - no error apparent on the face of record - Held that - Upon proper analysis of the facts and considering the findings of the adjudicating authority, this Tribunal has passed the order dated 10.04.2018. Thus there is no apparent mistake on the face of the record, which can be called for rectification - the application filed by Revenue is dismissed.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the miscellaneous application filed by Revenue seeking rectification of mistake in Order No. A/85965/2018 dated 10.04.2018, stating that there was no apparent mistake on the face of the record.