2025 (8) TMI 1400

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....ication of mistake. In the final order no.58793 of 2024 dated 09.10.2024 as was passed in the Service Tax Appeal No.56092 of 2013. Learned counsel for the appellant has mentioned that vide the aforesaid final order, the appeal was filed by the appellant has been allowed after passing a detailed order. However, in the said order, there are several mistakes as apparent in the impugned final order which needs to be rectified to give clearity of the findings of the said final order. 2. Learned counsel has also pointed out following clerical typographical apparent errors: (i) In para 25 of the impugned order, sub-clause (i) and sub-clause (v) of the Final Order, the contents of gift deed are as follows: "the doner (Dr. Sagar) is t....

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....ademark/goodwill of trademark in the name Remfry & Sagar' (point no. 3.11) (v) Goodwill and also name 'Remfry & Sagar' (point no. 14) (vi) Goodwill and also tradename Remfry & Sagar' (point no. 3.5) (vii) Goodwill and also trademark 'Remfry & Sagar' (point no.3.6)" (v) As observed above, the mistake being typographical in nature are to be rectified. Learned Departmental Representative has endorsed no objection in accepting the request, all the defects being clerical/ typographical error. (vi) The phrase mistake apparent on record has appearing in section 35C(2) of the Central Excise Act has been explained by Hon'ble Supreme Court in the case of T.S. Balaram v. Volkart Brothers (1971) ....

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....agar" and all rights associated therewith (including intellectual property right)" ..... (v) "Now therefore the donor doth hereby grant, convey, transfer, give and assure by way of gift unto and to the use of the donee, freely, voluntarily and without consideration the goodwill in the profession and practice along with the name "Remfry & Sagar" and all rights associated therewith (including intellectual property rights). Substituted as: (i) WHEREAS the goodwill in the name Remfry & Sagar and all rights associated therewith (including intellectual property right) [hereinafter referred to collectively as "the said Good will"] belongs exclusively to the DONOR. ...... (v) "Now therefore the ....