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2014 (9) TMI 415 - HC - Service TaxRectification of order passed by Tribunal - power of the CESTAT to rectify its order - Held that:- Section 35C of the Central Excise Act, 1944, relates to the orders of the Appellate Tribunal, in that, sub-section (1) contemplates that the Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against. Such power includes the power to remit the matter back to the authority for fresh adjudication. Sub-section (2) of Section 35C contemplates a power on the Appellate Tribunal to rectify any mistake apparent from the record within a period of six months from the date of the order. The above provision is made applicable by virtue of the provisions of Section 83 of the Finance Act, 1994, relating to service tax. The finding of the CESTAT holding that there is no statutory provision for filing application for rectification in case of service tax appeals is unsustainable and is liable to be set aside. - matter remitted back to tribunal - Decided in favor of assessee.
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