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2019 (5) TMI 1747 - AT - Service TaxRectification of mistake - error apparent on the face of record - review of order - applicability of rate of duty in respect of ongoing works contracts - HELD THAT:- The Hon’ble Supreme Court in DEVA METAL POWDERS PVT. LTD. VERSUS COMMISSIONER, TRADE TAX, UP. [2007 (12) TMI 221 - SUPREME COURT] has held that power to rectify mistake does not cover cases where a revision or review of the order is intended. A mistake which can be rectified is the one which is patent and is obvious and whose discovery is not dependent on argument or elaboration. Rectification of an order does not mean obliteration of order originally passed and its substitution by a new order. Where an error is far from self evident and is not confined to clerical or arithmetical mistake, it ceases to be an error apparent on records. What the appellant is seeking in the present case, is the reversal of the conclusion already arrived at by the Tribunal, which can be changed only by long drawn process of argument by both the sides. As such, it cannot be said that the error pointed out by the learned Advocate is an error apparent on the face of the records. It was not a mistake on the part of the Bench but it was a mistake on the part of the litigant, for which there is no scope of any rectification provided under the Act - ROM Application rejected.
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