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2018 (6) TMI 1154 - AT - Service TaxRectification of Mistake - case of Revenue is that applicant should have resorted to appellate remedies instead of seeking review of the decision through section 35C of Central Excise Act, 1944 - Held that:- Reliance placed in the case of M/S. INDIAN COFFEE WORKERS' CO-OPERATIVE SOCIETY LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, ALLAHABAD [2014 (4) TMI 407 - ALLAHABAD HIGH COURT], where it was held that when there is a defective application, the Designated Authority should return the application for rectification. This order is to be read as a corrigendum of our order A/94088-94089/16/STB dated 29th November 2016 and application is allowed.
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