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TMI Blog2019 (4) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... d no wilful malafide intent on part of appellant to evade duty but fact remains is that the liability remained suppressed till it was noticed by Department. It is thereafter that the liability was discharged by the appellant. There is no error apparent on record - Application for ROM dismissed. - Service Tax ROM Application No. 51144/2018 in Service Tax Appeal No.ST/50882/2018 [SM] - MO/50189 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fraud or suppression of facts was found, the extended time limit could also not have been invoked by the Department resulting into the entire demand to get time bar. However, vide aforesaid order the demand is still being confirmed, which is an error apparent on record. Accordingly, is prayed to be rectified. 2. Per-contra, ld. D.R. has submitted that order is speaking one and after discussing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after that the liability was discharged by the appellant. It is in these circumstances that the payment, while doing away the penalty for the above mentioned reasons, still was confirmed. To my opinion, there is no error apparent on record. The prayer of the applicant may be the subject matter of the appeal but not of rectification, nor even of review. Application, accordingly, stands dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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