https://www.taxtmi.com/caselaws?id=358186 The Tribunal dismissed the rectification application seeking to correct penalties imposed under Sections 76, 77, and 78 of the Finance Act. The Tribunal found no apparent error warranting rectification, emphasizing that rectification cannot be used to review the entire order but is limited to correcting clear and obvious mistakes on the record. The applicant's attempt to challenge the penalties through rectification was deemed beyond the Tribunal's jurisdiction, with the Tribunal advising the appellant to seek remedy through an appeal to a higher forum. en-us Wed, 10 Jan 2018 00:00:00 +0530 Sat, 07 Apr 2018 07:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358186 The Tribunal dismissed the rectification application seeking to correct penalties imposed under Sections 76, 77, and 78 of the Finance Act. The Tribunal found no apparent error warranting rectification, emphasizing that rectification cannot be used to review the entire order but is limited to correcting clear and obvious mistakes on the record. The applicant's attempt to challenge the penalties through rectification was deemed beyond the Tribunal's jurisdiction, with the Tribunal advising the appellant to seek remedy through an appeal to a higher forum. Case-Laws Service Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358186