9911796707
TMI Blog2019 (11) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... as were raised by the appellant have duly been dealt with in the said final order. As far as the arbitrary/vagueness of a show-cause notice is concerned, the same is held to be correct in principle. The decision cannot be re-opened under the guise of rectification of mistake. Reliance placed in the case of M/S. SRF LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE-CHENNAI-I [ 2019 (4) TMI 750 - CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER RACHNA GUPTA Present order disposes of an application praying for rectification of mistake in final order bearing No. 53357/2018 dated 05.12.2018. Learned Counsel for the applicant has submitted that this Tribunal in the impugned final order has erred in not dealing with the following contentions of the appellant as were made against impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Service Tax, New Delhi reported as 2016 (44) STR 597 have been relied upon. Application is prayed to be allowed. Per contra it is submitted on behalf of the department that the impugned appeal has been allowed by way of remand. The demand of Service Tax has been confirmed on principle, however, quantification thereof has been given to the adjudicating authority be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices from the appellant. The impugned final order after relying upon the decision in the case of Rajasthan Ex-servicemen Ltd. Vs. CCE, Jaipur reported as 2017 (52) STR 42 Tribunal Delhi which has also been confirmed by the Hon ble Rajasthan High Court has set aside the contention about show-cause notice being vague and arbitrary. The contention about show-cause notice being barred by time has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision cannot be re-opened under the guise of rectification of mistake. We draw our support from the decision of M/s SRF Ltd. Vs. Commissioner of Central Excise, Chennai reported as 2019 (4) TMI 750 Tribunal Delhi which clarifies that a decision on debatable point of law or fact cannot be corrected by way of rectification. Otherwise also the impugned final order has remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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