Rectification of Typographical Error in CESTAT Final Order

The Appellate Tribunal CESTAT HYDERABAD rectified a typographical error in Final Order No. A/30034/2019 dated 01.01.2019. The tribunal found an error in the last sentence of paragraph 6 of the order and concluded that the demand of service tax, interest, and penalties was unsustainable. The rectification stated that the impugned order required no interference, and the application for rectification was disposed of accordingly. The judgment was delivered by Members Mr. M.V. Ravindran and Mr. P. Venkata Subba Rao.

---

---

Issues Involved: Rectification of typographical error in a final order.

In the judgment by the Appellate Tribunal CESTAT HYDERABAD, the issue revolved around rectifying a typographical error in the Final Order No. A/30034/2019 dated 01.01.2019. The Revenue filed an application seeking rectification of the error. After hearing the learned D.R., it was found that there was indeed an error in the last sentence of paragraph No. 6 of the said order. The tribunal noted that the demand of service tax, interest, and penalties imposed in the impugned order were unsustainable. Therefore, the last sentence of paragraph 6 was rectified to state that the impugned order required no interference. The application for rectification of the mistake was disposed of accordingly. The order was pronounced and dictated in open court by Mr. M.V. Ravindran. The judgment was delivered by Mr. M.V. Ravindran and Mr. P. Venkata Subba Rao, Members of the tribunal.

---