https://www.taxtmi.com/caselaws?id=293712 The Tribunal dismissed M/s ITL Tours and Travels Pvt Ltd's application for rectification of a mistake under section 35C of the Central Excise Act, 1944. The Tribunal found no valid grounds for recall of the order, emphasizing the applicant's failure to discharge tax liability initially and rejecting the claim that their agent was responsible for the breach. The Tribunal also noted that the applicant's reliance on case law was irrelevant due to the unique nature of the dispute, ultimately denying the plea for recall based on breach of statutory obligations and belated attempts at restitution. en-us Tue, 13 Aug 2019 00:00:00 +0530 Sat, 29 May 2021 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293712 The Tribunal dismissed M/s ITL Tours and Travels Pvt Ltd's application for rectification of a mistake under section 35C of the Central Excise Act, 1944. The Tribunal found no valid grounds for recall of the order, emphasizing the applicant's failure to discharge tax liability initially and rejecting the claim that their agent was responsible for the breach. The Tribunal also noted that the applicant's reliance on case law was irrelevant due to the unique nature of the dispute, ultimately denying the plea for recall based on breach of statutory obligations and belated attempts at restitution. Case-Laws Service Tax Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293712