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2011 (9) TMI 819 - AT - Service TaxROM - neither the lower appellate authority nor the Tribunal has gone into any issue and the appeals have been dismissed merely on the technical ground of having been filed beyond the condonable time limit before the lower appellate authority – Held that:- original authority before whom an application has been filed by the appellants for rectifying the mistake of imposing of penalties simultaneously on Sections 76 & 78 of the Act, which was not permissible in view of a specific amendment made to the Act by the Finance Act, 1998, with effect from 10.05.2008, is not precluded from dealing with the rectification application. Hence, the direction given to the original authority by the Tribunal in the impugned order vide para-3 thereof cannot be said to be a mistake by any stretch of imagination. application filed by the Department for rectification of mistake is entirely misconceived and the same is rejected
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