2017 (11) TMI 721

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....na Agrawal, Counsel, for the Respondent. ORDER This petition assails an order passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow dated 16-7-2015, rejecting an application for rectification of mistake, filed by the petitioner under Section 74 of the Finance Act, 1994. The order impugned reads as under :-  "Please refer to your office letter dated 22-6....

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.... information query made on 18-3-2013 that the order dated 26-10-2009 was served upon it on 1-4-2013. 4. An appeal preferred by the petitioner against the order dated 26-10-2009 was rejected as time barred. In the rectification application filed, it is contended that an appeal could be preferred within 3 months from the date of service of order by virtue of Section 85(3) of the Finance Act,....

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....als) for coming to the conclusion that no rectifiable mistake has occurred. It is settled principle of law that the reasons are the soul of an order and in its absence, the order itself is rendered lifeless. 8. Regard can be had to the decisions of Apex Court in the case of Shanti Lal Rameshwar v. State of Rajasthan, AIR 1976 SC 739, Siemans Engineering v. Union of India, AIR 1976 SC 1785,....