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2018 (2) TMI 319 - CESTAT CHENNAIRectification of mistake - Since the grounds stated in the appeal was not considered by the Tribunal, he pleaded that the final order may be recalled and that those grounds stated in the appeal memorandum may be considered - Held that: - the Tribunal has noted that there is no dispute that Catering Services provided by the appellant, was taxable. It is also seen that the order was dictated and pronounced in open court on the same date of hearing of the appeal. Thus, there is a categorical recording by the Tribunal that the appellant does not dispute the taxability of the services - The present application for rectification of mistake is filed by another counsel Shri S. Murugappan, who has not appeared at the time of hearing of the appeal. Therefore, there is no basis to contend that there was no concession on the part of the counsel for the appellant, that the taxability of the services was not disputed. In the case of Anshita Chawla and Ramesh Chawla [2015 (8) TMI 1366 - CESTAT NEW DELHI], it was noted by the Tribunal that when no objection was raised by the appellant's counsel with regard to the recordings made at the time of disposing the case finally, the contention raised by the appellant for rectification of mistake thereafter cannot be entertained. There is no error apparent on the face of record, which requires rectification - ROM application dismissed.
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