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2018 (9) TMI 252 - AT - Service TaxRectification of mistake - Section 35C(2) of the Central Excise Act, 1994 - Since both the Members who have originally decided the Appeals have been transferred out of Mumbai, and it would not have been administratively and economically feasible and viable to place these ROM applications before the bench comprising of the same two members, this, matter has been listed before this bench and taken up for disposal. Held that:- From the wordings used in the Section it is quite evident that Appellate Tribunal can rectify any mistake apparent from record by amending the order passed by it. For invoking the jurisdiction under this section it has to be shown that what is being rectified is a mistake apparent from record - It is not the case of the Applicant that the pleas raised by them in appeal or argument have not been considered by the bench while disposing of the appeal, but they have filed this rectification application on the ground that tribunal has failed to consider and give a specific finding. In their appeal and during the course of arguments Appellants have raised the issue of limitation and has after considering the submissions have given a finding of fact that extended period of limitation has been rightly invoked. Now this finding of fact is sought to be rectified by this application for rectification of mistake. The powers vested in tribunal in terms of Section 35C(2) are very limited to rectification of mistakes without re-appreciating the entire facts, evidences and law on the subject matter of appeal. There are no merits in the applications for rectification of mistake filed in terms of Section 35C (2) of the Central Excise Act, 1944 in the present case - ROM application dismissed.
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