https://www.taxtmi.com/caselaws?id=379343 Rectification proceedings were used to correct obvious errors in an earlier CESTAT order by confining the exemption period to 27.02.2010 under Notification No. 03/2010-ST, and by fixing the transitional period between Notification No. 09/2003-ST and Notification No. 24/2004-ST in the operative portion. The tribunal also held that the reference to penalty under Section 78 was inadvertent and should be deleted as a typographical error. The rectification applications were allowed to that extent, and the final order was amended to reflect the correct dates, exemption period, and penalty reference. en-us Tue, 26 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 09:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379343 Rectification proceedings were used to correct obvious errors in an earlier CESTAT order by confining the exemption period to 27.02.2010 under Notification No. 03/2010-ST, and by fixing the transitional period between Notification No. 09/2003-ST and Notification No. 24/2004-ST in the operative portion. The tribunal also held that the reference to penalty under Section 78 was inadvertent and should be deleted as a typographical error. The rectification applications were allowed to that extent, and the final order was amended to reflect the correct dates, exemption period, and penalty reference. Case-Laws Service Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379343