2018 (6) TMI 196

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..... e Respondent. ORDER [Order per: P.VENKATA SUBBA RAO] 1. When this matter was called out, nobody appeared for the appellant. Appellant filed the application for Rectification of Mistake (ROM). In their application, the appellants have mentioned that they have paid the service tax liability alongwith applicable interest before issuance of show cause notice which makes them eligible for waiver of .....

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..... I also find at para Nos. 2.1, 2.6 and 2.12 in the grounds of appeal that appellant had paid the service tax before issuance of show cause notice. They never claimed that they have interest also before issuance of show cause notice. I, therefore, find no mistake on record which needs to be corrected. 4. Application for Rectification of Mistake is rejected. (Dictated and pronounced in the open Cou .....

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