2013 (10) TMI 1477

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.... Addl. Commissioner(A.R.) ORDER S. S. Kang (Vice President) Heard both sides. 2. The applicants filed this application for stay of operation of the impugned order passed by the Commissioner of Central Excise (Appeals). 3. The facts of the case are that show cause notice was issued demanding service tax of ₹ 23,73,977/- under provisions of Sec.73(2) of the Finance Act. The adjudicating ....

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....e adjudicating authority on the application for rectification of mistake. 4. We find that the appeal against the adjudication order whereby the demand was confirmed was dismissed by the Commissioner(Appeals) vide order dated 21.4.11 and the applicants had not challenged that order. Therefore, the application for rectification of mistake in the adjudication order which is merged with the order pas....