Rectification cannot be used to raise a new plea or seek review-style relief under service tax provisions.

Rectification proceedings cannot be used to introduce a new claim for the first time or to extend the benefit of the first proviso to Section 78 of the Finance Act, 1994 when that plea was never raised before earlier forums. Granting such relief would require reassessment of evidence and fresh examination of facts, which goes beyond correcting a mistake apparent on the face of the record. The process would amount to an impermissible review rather than rectification, so the requested benefit could not be granted in rectification proceedings and the application was not maintainable on merits.

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Issues: Whether a rectification application could be used to extend the benefit of the first proviso to Section 78 of the Finance Act, 1994 when the claim had never been raised before any earlier forum.

Analysis: The application sought to introduce a new plea for the first time through rectification. Granting such relief would require reassessment of evidence and a fresh examination of facts, which lies beyond the limited power to rectify a mistake apparent on the face of the record. Such an exercise would amount to review, which is not permissible in rectification proceedings.

Conclusion: The benefit under the first proviso to Section 78 of the Finance Act, 1994 could not be granted in rectification proceedings, and the application was not maintainable on merits.

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