2018 (7) TMI 1128

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....Tax<br>MR. S.S GARG, JUDICIAL MEMBER Dr. J. Harish, AR For the Appellant Mr. M.S. Srinivasa, Advocate For the Respondent ORDER Per: S.S GARG The applicant-assessee has filed an application for rectification of mistake under Section 35(2) of Central Excise Act, 1944 as made applicable to Service Tax in terms of Section 83 of the Finance Act, 1994. 2. The applicant-assessee has fur....

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....Excise, in the light of the provisions of Section 84(4) of the Finance Act, 1944 can revise the decision or order passed by the adjudicating authority subordinate to him when the issues are pending before the Commissioner of Central Excise (Appeals)/Hon&#39;ble Tribunal and the Tribunal vide its Final order dated 10.10.2017 at para 6.1 while considering the said issue by taking recourse to Section....

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....rder-in-Revision is correct and does not require any intervention. Learned counsel further submitted that the final conclusion of the Tribunal is incorrect and this is a mistake apparent on record which may be corrected by allowing the present application. 5. On the other hand, the learned AR submitted that the present application is not required as there is no mistake apparent on the face of t....