2007 (5) TMI 129

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....0-2005 by which the Commissioner (Appeals) has set aside the Order-in-Original No. 21/2005 dated 3-6-2005 passed by the Assistant Commissioner of Central Excise, ST & EOU Division, Mangalore. This Order-in- Original is a rectification order rectifying the earlier Order-in-Original No. 34/2003 dated 15-10-2003. By the Or4er-in-Original No. 34/2003 dated 15-10-2003 confirming the service tax, the As....

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....peals) took note of the provisions of Section 74 of the Finance Act and held that the authority can only rectify the mistake apparent on the face of record and cannot review his order. This is under challenge. 2. Heard both the sides in the matter. The Apex court in the case of Commissioner of Central Excise, Calcutta v. A.S.C.U. Ltd. reported in 2003 (151) E.LT. 481 (S.C.) have clearly laid do....