2008 (6) TMI 107

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....mesh Nair, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Revenue filed rectification of mistake application on the ground that there is an error apparent on record in the Final Order No. ST/26/08 dated 30-1-08. The contention of the Revenue is that show cause notice for demand of Service tax on goods transport service was issued on 15-11-2002 and thereafter law was am....

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....aw cannot be a mistake apparent on record. 3. We find that in this case a material fact which effects the decision of the case is not taken into consideration while passing the final order. The final order was passed on the presumption that show-cause notice was issued prior to amendment to retrospective amendment in May 2003 and demand cannot be confirmed on the basis of show cause notice issu....