2018 (6) TMI 1136 - AT - Central Excise

Rectification of Mistake - appellant submits that in the list of services mentioned in Para 2 of the order the CHA Service and Transport Agency charges paid on exports and the case law viz. Commissioner vs. Dynamic Industries Ltd. 2014 (8) TMI 713 - GUJARAT HIGH COURT even though argued and dictated but in the typed order the same has been left out - Held that - The necessary rectification allowed to be carried out - In the third line of para 2 should be read as on the CHA Service and Transport Agency charges paid on export Group Insurance service Courier service .. and in the ninth line be read as Commissioner vs. Dynamic Industries Ltd. 2014 (8) TMI 713 - GUJARAT HIGH COURT respectively. Rectification application allowed.

Summary

The Appellate Tribunal CESTAT AHMEDABAD allowed the Miscellaneous Application seeking Rectification of Mistake in the order dated 17.11.2017. The correction included adding the CHA Service and Transport Agency charges paid on exports in the list of services mentioned in the order. The Revenue had no objection to the rectification. The order was rectified accordingly, and the MA (ROM) was allowed.