2019 (11) TMI 293 - AT - Service Tax

Rectification of error - error apparent on the face of record or not - HELD THAT - There is definitely an error in recording the submissions made during the course of argument - Accordingly, para 3.2(iii) would be amended as required - ROM Application allowed.

Summary

Issues: Rectification of error in the order

In this judgment by the Appellate Tribunal CESTAT MUMBAI, the appellant filed a miscellaneous application seeking rectification of an error in the order dated 30.01.2019. The appellant contended that all grounds taken in the appeal memo were pressed during the argument, contrary to the observation in the order. The appellant specifically highlighted that they did not have any mala fide intention to evade tax, and the penalty imposed was unjustified due to bona fide errors. The Revenue, represented by the learned AR, argued that all contentions raised were duly considered and reflected in the findings of the order. After considering submissions from both sides, the Tribunal acknowledged the error in recording the appellant's submissions during the argument and amended the relevant paragraph to accurately reflect that all grounds were indeed pressed. Consequently, the Tribunal disposed of the rectification of mistake application, bringing the matter to a close.