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    <title>2006 (6) TMI 530 - CESTAT MUMBAI</title>
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    <description>A rectification application was allowed because the earlier order had confirmed the service tax demand on merits but had not addressed the taxpayer&#039;s plea that the demand was barred by limitation. The omission on limitation was treated as a correctable error, and the matter required reconsideration on that point. As the Member who authored the earlier decision had retired, the appeal was directed to be heard afresh and decided only on the limitation issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=288132</link>
      <description>A rectification application was allowed because the earlier order had confirmed the service tax demand on merits but had not addressed the taxpayer&#039;s plea that the demand was barred by limitation. The omission on limitation was treated as a correctable error, and the matter required reconsideration on that point. As the Member who authored the earlier decision had retired, the appeal was directed to be heard afresh and decided only on the limitation issue.</description>
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