9911796707
TMI Blog2018 (8) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... om the record within two years from the date of passing of the order - the Commissioner had the powers of rectification. His belief expressed in the impugned communication dated 29.06.2017 was contrary to the statutory provisions - Commissioner of Central Excise shall dispose of petitioner's application for rectification preferably by 30.06.2018 - petition disposed off. - R/SPECIAL CIVIL APPLICAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the petitioner was liable to pay service tax which the petitioner had not done. In this background, after hearing the petitioner, the impugned order dated 23.03.2017 came to be passed confirming the demand of service tax with interest and penalty. 3. The petitioner carried a belief that such order suffered from certain apparent errors on record. The petitioner, therefore, applied for rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder was passed, amend the order. ( 2) Where any matter has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1) the [Central Excise Officer] passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amendment is made under this section, an order shall be passed in writing by the [Central Excise Officer] concerned. ( 6) Subject to the other provisions of this Chapter where any such amendment has the effect of reducing the [liability of an assessee or increasing the refund] the [Central Excise Officer] shall make any refund which may be due to such assessee. ( 7) Where any suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994 provides that words and expressions used but not defined in this Chapter and defined in the Central Excise Act or the Rules made thereunder, shall apply, so far as may be in relation to duty of exercise. Thus, in clear terms, the Commissioner had the powers of rectification. His belief expressed in the impugned communication dated 29.06.2017 was contrary to the statutory provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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