9911796707
TMI Blog2018 (11) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... applications will only amount to review of the original order of this Tribunal without any valid grounds - ROM application dismissed. - Service Tax ROM Applications No. 50959-50960 of 2018 in Appeals No. 3396 of 2012 and 60009 of 2013 - MO/50767-50768/2018 - Dated:- 12-10-2018 - Shri C.L. Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Vishal Kumar and Ms. Kavita Kap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat on perusal of record of the original appeal of the appellant in their appeals No. ST/3396 of 2012 and 60009 of 2013 it is noticed that cum-duty benefit has not been contested by the appellant at the level of the original appeal. From the perusal of the record of the appeal it is not apparent whether any such argument of allowing cum-duty benefit to the appellant was contested orally by them be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad held that power of rectification of mistake under Section 35C(2) of Central Excise Act, 1944 is a limited power which is restricted to rectification of mistake apparent from the record calling for amendment of the order. A decision on a debatable point of law and facts is not a mistake apparent from the record and the debatable issue could not be a subject of an application for rectification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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