2018 (7) TMI 1534

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..... istake in the Final Order No. A/31484/2016, the Bench has categorically recorded the factual position as well as how the respondent is eligible for N/N. 10/2003-ST. - there is no specific error is pointed out by the Revenue in the application which needs rectification. Application for rectification of mistake can be made only in respect of an error apparent on the face of the records - Applicat .....

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..... thority has not discuss the issue in Order-in-Original; the second error which is sought to be rectified. 4. None appeared on behalf of the appellant despite notice. Since the issue is lies in a narrow compass, we take up the same for disposal. 5. We find that there are no merits in the application filed by the Revenue for rectification of mistake in the Final Order No. A/31484/2016, the Ben .....

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