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2017 (6) TMI 1072 - AT - Service TaxRectification of mistake - power of Tribunal to review its own order - case of Revenue is that the said final order cannot be varied at this stage to give a different ruling on reappraisal of evidence - Held that: - the final finding of the Tribunal regarding limitation was based on the facts as recorded by the Original Authority. The Original Authority having not considered all the developments, in correct prospective, held against the appellant on the question of limitation. Here, we note that the case has been remanded back to the Original Authority by the Tribunal. The finding with reference to extended period which is made based on findings of the Original Authority can be considered as an error apparent on record. Since, the Original Authority himself has not given a detailed finding, we find it fit and proper that in the denovo adjudication, as directed by the final order of the Tribunal, the issue of limitation is to be examined afresh without any restrictive direction. In other words, the Original Authority should examine afresh the question of limitation also and give his findings on the submissions of various correspondences. The reference made in para 9 of the final order of the Tribunal, to penalty under Section 76 has no relevance. The proceedings before Original Authority did not result in imposition of any penalty under Section 76 and, hence, the reference to such penalty is an error apparent on record. As such, we hold para 9 of the final order is to be deleted. In the final order of the Tribunal. In para 7 of the order reference was made to ‘Custom Department’, we note that the same should be read as ‘Department’. The word ‘Custom’ has to be deleted. ROM application allowed - necessary corrections to be made.
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