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2016 (12) TMI 1393 - AT - Service TaxRectification of mistake - Cenvat Credit amount ₹ 1,44,76,395/- was wrongly mentioned in the Para 3.2 of the order - Held that: - the figure of ₹ 1,44,76,395/- was wrongly mentioned instead of ₹ 34,86,722/- We therefore order that in para 3.2 on page 5 of the Order No. A/1292-1293/14/CSTB-C-I dt. 23.7.2014, the figure i.e “Rs.1,44,76,395/-” stands corrected and be read as “Rs.34,86,722/-”. Time bar - Held that: - the order dt. 23.7.2014 appears to have been sent to the applicant but on going through the envelop enclosed by the applicant clearly shows that the order was not delivered to the applicant. It is also observed that the applicant made a specific request vide letter dt. 23.2.2016 for issuance of order copy and thereafter they received the order copy and filed the present application. Therefore we are of the view that the application is not time bar. ROM application allowed - decided in favor of assessee.
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