2026 (3) TMI 439

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....filed this ROM application on the ground that there is a mistake apparent on record in Final Order No. 60582/2025 dated 30.05.2025 passed by this Tribunal. The appellant's claim is that in para 8 of the said Final Order, the Tribunal has recorded that IMC India had filed ST-3 returns and showed payment of service tax under the category of Business Auxiliary Services, which is factually incorrect. The appellant has prayed that the said mistake needs to be rectified and the appeal may be allowed. 2. Heard both the parties and perused the material on record. 3. The learned Counsel for the appellant submits that the finding recorded by the Tribunal in para 8 of the Final Order No. 60582/2025 dated 30.05.2025 is factually wrong. He further....

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....pplicable to facts & circumstance of the present case. He also submits that the CESTAT has the power to amend the order to rectify the mistake apparent on record in such order. In support of his submissions, he relies on the following case-laws: • CESTAT's Circular F.No. 01(04)/Circular/CESTAT/2014 dated 13.03.2014 • CC vs. BV Star [2015 (324) ELT 644 (SC)] • CCE vs. RDC Concrete (India) Pvt Ltd [2011 (270) ELT 625 (SC)] 4. On the other hand, the learned Authorized Representative for the Revenue strongly contests the ROM application filed by the appellant and submits that there is no error apparent on record. He further submits that the ROM application is not maintainable as the appellant-assessee h....