2018 (4) TMI 297 - AT - Service Tax

Rectification of mistake - review - applicant submitted that there is an error apparent on the face of the Final Order passed by the Tribunal because the Tribunal has not considered any of the submissions made by the appellant and proceeded to decide the issue on its own findings - Held that - the application for rectification of mistake is not maintainable as there is no error apparent on the record which needs to be rectified - the content of the application shows that in the garb of this application, appellant wants to review the whole order for which the Tribunal lacks jurisdiction - ROM Application dismissed.

Summary

Issues:
Rectification of mistake in Final Order regarding penalties imposed under Sections 76, 77, and 78 of the Finance Act.

Analysis:
The applicant/appellant filed an application for rectification of mistake in the Final Order that rejected the appeal and upheld the penalties imposed under Sections 76, 77, and 78 of the Finance Act. The applicant argued that the Tribunal failed to consider their submissions and relevant case laws. The Tribunal had earlier remanded the matter for re-quantification of service tax, resulting in a reduced demand. The appellant challenged the penalties imposed, but the Tribunal rejected the appeal, leading to the rectification application.

Analysis:
The applicant contended that there was an error in the Tribunal's Final Order as it did not consider their submissions and relevant case laws. The applicant cited various decisions to support their argument. On the other hand, the learned AR argued that there was no error in the Tribunal's order and that rectification cannot seek to reverse the findings made. The AR emphasized that rectification is limited to correcting clear and obvious errors on the face of the record and cannot be used to review the entire order. The AR cited relevant case laws to support this argument.

Analysis:
After hearing both parties and reviewing the submissions and relevant case laws, the Tribunal held that the rectification application was not maintainable. The Tribunal found no error apparent on the record that needed rectification. It was noted that the applicant's intention seemed to be a review of the entire order, which was beyond the Tribunal's jurisdiction for rectification. The Tribunal emphasized that if the appellant was aggrieved by the order, the appropriate remedy would be to file an appeal before a higher forum. Consequently, the Tribunal dismissed the rectification of mistake application.

This detailed analysis of the judgment highlights the issues concerning rectification of mistake in the Final Order regarding penalties imposed under Sections 76, 77, and 78 of the Finance Act. It covers the arguments presented by both parties, the Tribunal's decision, and the reasoning behind dismissing the rectification application.