Rectification of mistake apparent on record

[Vasudev Mehta]

Can commissioner (appeals) under service tax rectify its own order if there is mistake appearent on record?

AI Summary

Commissioner (Appeals) Can't Rectify Own Order Under Service Tax Law; Appeal to Tribunal for Mistakes. A user inquired whether a Commissioner (Appeals) under service tax law can rectify its own order when a mistake is apparent on record. The issue arose when an appeal was dismissed due to an alleged failure to file a condonation application for a delay, despite the application being filed. An expert clarified that the Commissioner cannot review its own order, suggesting that the appellant should appeal to the Tribunal if they have proof of filing. The discussion also touched on whether pursuing a rectification application constitutes a valid reason for delay, with references to case law and legal principles that might support condonation.