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2017 (12) TMI 285 - AT - Service TaxMaintainability of ROM application - there is no apparent mistake in the Tribunal's order - Held that: - It may mention that if some incidental facts were not noticed and discussed ROM is not maintainable. Only cumulative effect has been given in the order - In the garb of rectification, fresh order cannot be passed. There is no apparent mistake in the Tribunal's order - the Tribunal has adopted the reasons passed by the Commissioner (Appeals) regarding extended period of limitation - there is no merit in the ROM application - ROM application dismissed.
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