9911796707
TMI Blog2016 (5) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... s, to the extent necessary, are that the Commissioner of Central Excise, Visakhapatnam initiated investigation against the petitioner, and a show cause notice dated 30.12.2008 was issued to him. On the petitioner furnishing information, by his letter dated 14.10.2009, a second show cause notice dated 22.10.2009, covering the Financial Year 2008-09, was issued wherein it was proposed to demand Rs. 1,34,55,265/- and Rs. 3,60,13,330/- respectively as service tax in terms of Section 73 of the Act. In addition thereto, it was also proposed to charge interest thereon under Section 75 of the Act, and to impose penalties under Sections 76, 77 and 78 of the Act. After the petitioner submitted his reply to the show cause notice, the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it would suffice if the appellant (petitioner herein) deposited a round figure of Rs. 3.00 crores. Aggrieved by the order of this Court, in CEA.No.31 of 2014 dated 14.03.2014, the petitioner herein carried the matter in appeal to the Supreme Court. By its order in SLP (Civil) No.11099 of 2014 dated 05.05.2014, the Supreme Court dismissed the Special Leave Petition. However, time was extended till 15.07.2014 to comply with the order passed by the High Court, and the CESTAT was directed, in case the order was complied with, to proceed with the hearing of the appeal. Sri S.V.S.Chowdary, learned counsel for the petitioner, would submit that, as against the pre-deposit directed by the High Court of Rs. 3.00 crores, the petitioner had deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT did not disable the petitioner from seeking rectification of the mistake under Section 74(2) of the Act; and, as long as the appeal or revision has not been considered and decided, the power of rectification was available to the original authority under Section 74(2) of the Act. The respondent was directed to consider the application, for rectification of mistake under Section 74(2) of the Act, on its own merits and, in accordance with law, after affording the petitioner an opportunity to make his claim of the alleged typographical mistake. Consequent thereto, the impugned order dated 17.03.2015 was passed. The Commissioner has, in his order dated 17.03.2015, given elaborate reasons why the petitioner's claim of rectification of mista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the said letter dated 19.11.2009; this table was similar to the table given in their letter dated 14.10.2009 before issue of the show cause notice; the amount of Rs. 41,14,69,442/- at Sl.No.5 was replaced with Rs. 4,14,69,442/-; the fact of this replacement, and the reason for doing so, was not mentioned either in the attachment or in the main letter; the said letter dated 19.11.2009 did not make any mention that the same had any enclosures; the attached statement did not have any signature authenticating the writings in pen; the said two attachments, to letter dated 19.11.2009, were not legally admissible for taking cognizance for passing the order dated 28.09.2012; the contention of the assessee that a mistake, apparent from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the petitioner. The typed sheet shows that a sum in excess of Rs. 4.98 crores, was received, and not Rs. 4,14,69,442/-. The relevant extract of the ledger for the year 2008-09, in so far as it related to the amounts received towards the 928 houses scheme, (a copy of which is enclosed along with the Writ Petition)reflects receipts of only Rs. 2,25,20,061/-, and not Rs. 4,14,69,442/-. It is evident that the documents, on which the petitioner places reliance on, show different figures none of which tally with the sum of Rs. 4,14,69,442/- claimed by him to be the actual receipts. Even otherwise, the power conferred under Section 74(1) of the Act is only to rectify a mistake apparent from the record. On the petitioner's own admissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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