2018 (6) TMI 8

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....ate, for appellant Shri M.P. Damle, Assistant Commissioner (AR), for respondent ORDER Per: Raju This rectification of mistake application has been filed by M/s. Central Warehousing Corporation in respect of Tribunal's order No. A/88762/17/STB dated 27.7.2017. 2. Learned counsel for the applicant argued that the Tribunal's order dated 27.7.2012 in para 5.3 deals with the issue of unj....

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.... of limitation has not been considered. 3. Learned AR resisted the application. 4. We have gone through the rival submissions. We find that the issue of limitation has specifically been considered in para 5.2 of the order and thus there is no mistake as far as the issue of limitation. 5. Following the text of the certificate:- "1. That the Service Tax department was of the view that th....

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....id from CWC's pocket whereby their income stood reduced by the said amount in the Profit & Loss Account of the respective years. 4. That burden of the said amount of Rs. 1,27,59,926/- is entirely borne by CWC itself and that the incidence of the same has not been passed on to any other person." 5.1 It is seen that the order dated 27.7.2012 records as follows:- "5.3 The second issue that n....

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....ants that the incidence of duty (i.e. Service Tax) had not been passed on to the customer and that they never charged or recovered any Service Tax on such auction proceeds and that they have asked a Chartered Accountant firm to verify and compile each auction sale and certify whether they have collected any tax (other than sales tax) from their customers. It is also stated that the Chartered accou....