2018 (4) TMI 1175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essai, Standing Counsel for the Respondents. ORAL JUDGMENT : (Per N.M. Jamdar, J.) Rule. Rule made returnable forthwith. The respondents waive service. Taken up for final disposal. 2. The Petitioner has challenged the order dated 4 September 2015, passed by Respondent No.2-Additional Commissioner of Central Excise & Service Tax, Goa, to the extent of adjustment of the second installment of serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he record of the Respondents, the further liabilities have arisen for the Petitioner. 5. A reply affidavit has been filed by the Assistant Commissioner, wherein a preliminary objection has been taken by the Respondent that the Petitioner has a remedy under Section 74 of the Finance Act, 1994 wherein the Central Excise Officer is empowered to rectify a mistake in the order. The preliminary objecti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... relied upon a the letter of 20 August 2016 which is annexed at Exhibit "F" to the Petition. 6. We have gone through the document dated 20 August 2016. In the second para of the document, the Petitioner had called upon the Authorities to verify the office record and rectify the error. Though it is the contention of Ms. Dessai that this document is more of a representation than an application, we ....