2008 (4) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....982/2008-SM (BR) and Stay Order No. 5/382/2008-SM (BR) dt. 3.4.2008 certified on 27.6.2008 in Application No. ST/Stay/404/2008-SM (BR) and Appeal No. ST/106/2008-SM (BR)) Shri Dharender Kumar, Rep. for the Appellant. Shri Rajmal, DR for the Respondent. [Order per P. K. Das, Member (Judicial)] - After hearing both the sides and on perusal of the record, I find that the issue involved in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....before the Commissioner for rectification of mistake in the Order in terms of Section 74 (2) of Finance Act, 1944 contending that the appellants deposited the tax on 6.11.2003 instead of 6.11.2004 as erroneously recorded in the revised order. By the impugned order, the Commissioner dismissed the application for rectification of mistake. 3. The learned Representative on behalf of the appellant s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from the record, the (Central Excise Officer) who passed any order under the provisions of this Chapter may, within two years of the date on which such order was passed, amend the order." 5. In the present case, it is revealed from the Adjudication order that the Assistant Commissioner observed that the appellants had paid the service tax and interest on 6th November, 2003 and obtained registra....