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2018 (2) TMI 227 - AT - Service TaxRectification of mistake - the penalties under Section 76 and 78 were distinguished but this fact was not brought to the notice of the Tribunal - Held that: - It may be mentioned that nobody can take advantage of own wrongs as per the maxim COMMODUM EX INJURIA SUA MEMO HABERE DEBET - when it is adverse to the interest of the Counsel only RoM has been filed which is not desirable - ROM application dismissed.
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