2019 (5) TMI 62 - AT - Service Tax

Rectification of Mistake - typographical error - error apparent on the face of record - HELD THAT - Since the errors are apparent on the face of the records, accordingly they are rectified - application for ROM disposed off.

Summary

Issues: Rectification of mistake in the final order

Analysis:
The case involved an application for the rectification of a mistake in the final order dated 13.11.2018. The mistake was related to factual errors in certain paragraphs of the order. The tribunal noted that there were typographical errors in paragraphs 2 and 3 of the final order. Paragraph 2 discussed the nature of the business transaction, emphasizing that the appellant was not acting as an agent of a specific company but was purchasing goods and exporting them independently. The tribunal highlighted the details of the transaction, including the pricing structure and the roles of the involved parties. Paragraph 3 referred to a clarification provided by one of the companies involved in the transaction, addressing the absence of commission on services paid to another party. The tribunal acknowledged that these errors were evident from the records and proceeded to rectify them, thereby disposing of the application for rectification of mistake.

This judgment showcases the importance of accuracy in legal orders and the process of rectifying mistakes to ensure the correctness of the final decision. The tribunal's thorough review of the factual errors in the paragraphs of the final order demonstrates the commitment to upholding precision and clarity in legal proceedings. The detailed analysis of the business transaction and the clarifications provided by the involved parties indicate a meticulous approach to resolving discrepancies and ensuring a fair and accurate judgment. Overall, the judgment reflects the tribunal's dedication to maintaining the integrity of legal processes through careful examination and correction of errors when necessary.