2022 (6) TMI 712

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.... AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) None for the appellant Shri Ravi Kapur, Departmental Representative for the respondent ORDER The Revenue has filed present ROM application for rectification of mistake in the Final Order No. 50917/2019 dated 19 July, 2019. 2. The issue framed by this Tribunal in the appeal by the appellant M/s Jet Lite India Limited was as follows: ....

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....xtended period is not applicable as the appellant was registered with the service tax department and was paying service tax on output service and further on the same issue, earlier show cause notice dated 22 April, 2009 was issued for the earlier period October, 2003 to April, 2008. In the present case, subsequent show cause notice dated 23.10.2013 is for the subsequent period. The Tribunal also h....

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....ion 73(2A) of the Finance Act which pursuant to amendment (inserted with effect from 10 May, 2013) as amended by Finance Act, 2013 which provides that if in an appeal it is held that extended period is not attracted or invocable, the appellate authority shall confirm the demand for the normal period. Such argument of Revenue was taken notice of in para 18 and 19 of the Tribunal's order. It is furt....

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....he ruling of this Tribunal in GTL Infrastructure Ltd. Vs. Commissioner of Central Excise, Mumbai - 2016 (45) STR 389 (Tri.-Mumbai) wherein it is held that failure to consider and record finding on legal issue though raised on behalf of a party, is an error apparent on record. Reliance is also placed on the ruling of Apex Court in Star Industries Vs. Commissioner of Customs (Imports), Raigad - 2015....