Rectification of Mistake - Error apparent on the face of record ...

Case Laws Service Tax

March 12, 2020

Rectification of Mistake - Error apparent on the face of record or not - benefit of the extended period was denied - The CESTAT, while dismissing the application for rectification of mistake, has gravely erred in failing to take note of the same, despite making a note of the argument by the counsel for the applicant therein, that the plea invoking extended period has been iterated more than once in the order of the Adjudicating Authority. - HC

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Rectification of Mistake - Error apparent on the face of record ...

Case Laws Service Tax

March 12, 2020

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