2015 (1) TMI 1283

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.... SRI JUSTICE SANJAY KUMAR) The petitioner is aggrieved by the Order dated 05.06.2014 passed by the Joint Commissioner, Office of the Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam-I Commissionerate, refusing to exercise power under Section 74(2) of the Finance Act, 1994, for rectification of an alleged mistake committed by the petitioner. The Revenue initiated proceedin....

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...., for rectification of the alleged typographical error, whereby the amount of Rs. 4,14,69,442/- was wrongly shown as Rs. 41,14,69,442/-. This request of the petitioner was however turned down by the Revenue by the impugned order dated 05.06.2014. Perusal thereof reflects that the Revenue rejected the rectification application of the petitioner on the short ground that the matter was under consider....

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....other than the matter which has been so considered and decided. (3) Subject to the other provisions of this section, the [Central Excise Officer] concerned: (a) may make an amendment under sub-section (1) of his own motion; or (b) shall make such amendment if any mistake is brought to his notice by the assessee or the [Commissioner] of Central Excise or the [Commissioner....