2023 (9) TMI 924

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....inance Act, 1994 with effect from 10.09.2004. The appellant could not pay service tax in timely manner. The search was conducted at the premises of the appellant and pursuant to which the show cause notice was issued determining the total service tax of Rs. 28,48,560/-. Due to internal disputes of the appellant's management, the hearing were not attended by the appellant and the order-in-original was passed ex-parte by the Adjudicating Authority. On receipt of order-in-original by the appellant, they noticed that there exists certain mistakes in the order-in-original and accordingly they preferred application for rectification of mistake under Section 74 of the Act. The Adjudicating Authority considering the application for ROM passed the r....

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.... (b) Asstt. Commr., Income Tax, Rajkot vs. Saurashtra Kutch Stock Exchange Limited - 2010 (18) STR 84 (SC). (c) Koluthara Exports Limited vs. Union of India -2022 (57) G.S.T.L. 112 (Ker.) (d) Commissioner of Central Excise, Mumbai vs. Bharat Bijlee Limited - 2006 (198) ELT 489 (S.C.) (e) Raval Trading Company vs. CST -2016 (42) S.T.R. 210 (Guj.) (f) Pearl Travels vs. Commissioner of C.Ex. & ST, Daman - 2020 (37) GSTL 242 (Tri. - Ahmd.)] 3. On the other hand Shri P. Ganesan, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of record, we find that impugned iss....

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....d has allowed the assessee a reasonable opportunity of being heard. (5) Where an amendment is made under this section, an order shall be passed in writing by the [Central Excise Officer] concerned. (6) Subject to the other provisions of this Chapter where any such amendment has the effect of reducing the [liability of an assessee or increasing the refund), the [Central Excise Officer] shall make any refund which may be due to such assessee. (7) Where any such amendment has the effect of enhancing the [liability of the assessee] or reducing the refund already made, the [Central Excise Officer] shall make an order specifying the sum payable by the assessee and the provisions of this Chapter shall apply accordingly. ....