9911796707
TMI Blog2008 (4) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... e plea taken by the appellants in rectification of mistake should have been taken in the revision proceedings – held that commissioner can amend order passed in revision u/s 84 to rectify any mistake apparent on record - impugned order is set aside and the matter is remanded - ST/106/2008-SM (BR) - 982/2008-SM (BR) - Dated:- 3-4-2008 - Shri P. K. Das, Member (Judicial) (Final Order No. 982 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 as per their-own calculation and also filed ST-3 return after obtaining registration on 5th March, 2003 and no penalty was imposed on the appellant. The Commissioner of Central Excise revised the order of the Adjudicating Authority. By Order dated 20.11.2006, the Commissioner imposed the penalty of Rs. 37,800/- for delay in payment of service tax for 378 days. The appellant filed an applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is. The learned DR reiterates the findings of the Commissioner of Central Excise. 4. After hearing both the sides and on perusal of the record, it is seen that Section 74 of the Finance Act, 1994 provides rectification of mistake of the Order. The relevant portion of the said Section is reproduced below: "Section 74. Rectification of mistake - (1) With a view to rectifying any mistake app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been taken in the revision proceedings. Section 74 of the Finance Act, 1994 provides to rectify any mistake in Order apparent from the record. I find that the mistake of mentioning the date of deposit is apparent from the record. It appears that the Commissioner while passing the impugned order had not considered the records properly. Therefore, the impugned order is set aside and the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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