2019 (11) TMI 497

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....ax<br>HON'BLE C.L. MAHAR, MEMBER (TECHNICAL) AND HON'BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri A.K. Batra, CA for the Appellant Shri R.K. Majhi, Authorised Representative (DR) for the Respondent ORDER RACHNA GUPTA Present order disposes of an application praying for rectification of mistake in final order bearing No. 53357/2018 dated 05.12.2018. Learned Counsel for the applic....

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....of Chiripal Twisting and Sizing Pvt. Ltd. Vs. Union of India reported as 2006 (198) ELT 340 (Gujrat) and Dewsoft of Overseas Pvt. Ltd. Vs. Commissioner of Service Tax, New Delhi reported as 2016 (44) STR 597 have been relied upon. Application is prayed to be allowed. Per contra it is submitted on behalf of the department that the impugned appeal has been allowed by way of remand. The demand of ....

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....ous clients who were receiving the services as that the security agency and manpower supply services from the appellant. The impugned final order after relying upon the decision in the case of Rajasthan Ex-servicemen Ltd. Vs. CCE, Jaipur reported as 2017 (52) STR 42 Tribunal Delhi which has also been confirmed by the Hon'ble Rajasthan High Court has set aside the contention about show-cause notice....

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.... show-cause notice is concerned, the same is held to be correct in principle. The decision cannot be re-opened under the guise of rectification of mistake. We draw our support from the decision of M/s SRF Ltd. Vs. Commissioner of Central Excise, Chennai reported as 2019 (4) TMI 750 Tribunal Delhi which clarifies that a decision on debatable point of law or fact cannot be corrected by way of rec....