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2019 (2) TMI 864 - CESTAT NEW DELHIRectification of mistake - Composite Contracts/Works Contracts - error apparent on the face of record - Held that:- As far as the rectification prayed with respect to the name of the respondent, it is observed that respondent is directed to be recorded as M/s. L.R. Sharma and Co. by Hon’ble Delhi High Court [2018 (5) TMI 1062 - CESTAT NEW DELHI]. It is further perused that in the prayer to the impugned appeal, the appellant Department has also mentioned the assessee as M/s. L.R. Sharma & Co. Resultantly, the name of the respondent – assessee in the impugned order as L.R. Sharma is a typographical error apparent on record and can definitely be taken care of in view of Rule 41 of CESTAT Rules. The request to this aspect is hereby accepted. Necessary change be made in the title of the impugned order. Rectification of error in respect of determination of nature of works contract - Held that:- The Hon’ble Apex Court in Larsen and Toubro [2015 (8) TMI 749 - SUPREME COURT] case also has discussed about the importance of bifurcation of the work. Resultantly, there is no error apparent on record of the impugned final order as is alleged, the order has no where touched the merits of the case. The adjudication is kept pending till the relevant documents to appreciate the applicability of the case law settled by Hon’ble Apex Court to the given facts and circumstances is obtained on record and are considered first by the adjudicating authority below. It is too immature to take a call about the allegation as that of committing judicial indiscipline as is alleged by the applicant-respondent. Above all, the debatable issue cannot be considered under the garb of the rectification. Seen from any angle, this grievance of appellant is not sustainable. The application in hand is partly allowed permitting the necessary correction in the title of the appeal in the impugned Final Order.
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