2025 (2) TMI 1183

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...., MEMBER (TECHNICAL) Shri Dipankar Majumdar, Advocate Shri S. K. Dikshit, Authorized Representative for the Respondent ORDER [PER SHRI ASHOK JINDAL] The applicant has filed an application for Rectification of Mistake in the Final Order No. 77055 of 2024 dated 04.09.2024 wherein, in paragraph 6.1, there is an extract of the case-law cited by the appellant in the case of OSI System Pvt. Ltd....

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....record. 3.1. Accordingly, the extracted portion of the order in the case of OSI System Pvt. Ltd. Vs. CCT Rangareddy [2022 (9) TMI 801-CESTAT Hyderabad]; At paragraph 6.1 of the Final Order passed by this Bench may be read as under: - "Having considered the rival contentions, I find that under transitional provision under section 142(3) of CGST Act, the limitation has been done away with and the....