https://www.taxtmi.com/caselaws?id=378040 The application for rectification of mistake in a final order related to a demand confirmation was dismissed. The judge found that the confirmed demand had been paid without protest, amounting to an admission, and that the procedural law of limitation could not override the substantial law of admission. Despite no wilful malafide intent found, the liability remained until noticed by the Department and discharged by the appellant. The judge concluded that there was no error apparent on record, as the payment was confirmed despite the penalty being waived. The application for rectification was dismissed. en-us Fri, 15 Mar 2019 00:00:00 +0530 Thu, 21 Nov 2019 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378040 The application for rectification of mistake in a final order related to a demand confirmation was dismissed. The judge found that the confirmed demand had been paid without protest, amounting to an admission, and that the procedural law of limitation could not override the substantial law of admission. Despite no wilful malafide intent found, the liability remained until noticed by the Department and discharged by the appellant. The judge concluded that there was no error apparent on record, as the payment was confirmed despite the penalty being waived. The application for rectification was dismissed. Case-Laws Service Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378040