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2018 (1) TMI 1270 - AT - Service TaxRectification of error - The matter was heard by Tribunal in the absence of the appellant / counsel and ex-parte order was passed - also, it was pointed that the appellant has paid the disputed amount of service tax after issuance of Show Cause Notice which is factually wrong - Held that: - the appellant had filed an intimation seeking adjournment dt. 22.11.2016. The appeal was taken up for hearing on 29.11.2016 and ex-parte order was passed. It appears that the intimation was not placed before the Bench - The Order-in-Original reflects that disputed amount of service tax has been paid by the appellant much before the issuance of SCN and the same has been appropriated by the adjudicating authority - there is an error apparent on the face of record which needs to be rectified - ROA application allowed.
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