TaxTMI 
TaxTMI 
Can commissioner (appeals) under service tax rectify its own order if there is mistake appearent on record?
Rectification of mistake apparent on record
14 Jan 2025 
8 Replies 
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Rectification of mistake apparent on record: appellate authority cannot review its own order; tribunal may condone delay.
Whether Commissioner (Appeals) can correct an apparent mistake that records non-filing of a condonation application; such correction would amount to a prohibited self-review, so the appropriate course is to appeal to the tribunal. The tribunal has wide powers to condone delay where the appellant establishes a bonafide cause with evidence; pursuit of rectification proceedings before the appellate authority can support a claim for condonation, with Limitation Act principles, General Clauses Act reasoning, and natural justice invoked as supporting grounds. (AI Summary)
Whether Commissioner (Appeals) can correct an apparent mistake that records non-filing of a condonation application; such correction would amount to a prohibited self-review, so the appropriate course is to appeal to the tribunal. The tribunal has wide powers to condone delay where the appellant establishes a bonafide cause with evidence; pursuit of rectification proceedings before the appellate authority can support a claim for condonation, with Limitation Act principles, General Clauses Act reasoning, and natural justice invoked as supporting grounds. (AI Summary)