2018 (4) TMI 297

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....aghavendra B, Hanjer, Advocate, For the Appellant Shri Pakshirajan, Assistant Commissioner (AR), For the Respondent Per: S.S GARG The applicant/appellant has filed an application for rectification of mistake in the Final Order No, 21327/2017 dated 24.07.2017. The applicant has further stated that vide the Final Order dated 24.0702017, this Tribunal has rejected the appeal by holding the p....

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....of Rs. 50,28,853/- (Rupees Nineteen Lakhs Fifty Six Thousand Three Hundred and Twenty Five only) out of the total amount of service tax of Rs. 61,16,391/- (Rupees Sixty One Lakhs Sixteen Thousand Three Hundred and Ninety One only) as proposed in the show-cause notice, Further the appellant challenged the imposition of penalty under the provisions of Section 76/ 77 and 78 of the Finance Act on vari....

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.... b) Vinayak Auto Lines vs, CC, Rajkot - 2011 (21) STR 206 (Tri. Ahmd.) c) Eagle Detective Force Vs, CCE, Be/gaum - 2011 (21) STR 86 (Tri, -Bang.) d) CST, Bangalore Vs, Fruition Informatics (P) Ltd.-2012 (282) EL, T, 30 (Kar) 4. On the other hand the learned AR submitted that there is no error on the face of the record in the Final Order passed by the Tribunal. He furt....

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....ovision, the power is very limited to correct an error which is clear and obvious on the face of it. He also submitted that in the garb of rectification of mistake, the appellant wants to review the whole order for which the Tribunal does not have the power. In support of his submission, he relied upon the decisions in the case of CST, Mumbai vs, Lark Chemicals P, Ltd. 2016 (42) So T.R, 417 (SC) a....