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2018 (9) TMI 990 - AT - Service TaxRectification of mistake - Principles of Natural Justice - payment of Service Tax, by making use of the Cenvat Credit account - Section 66A of FA - it is contended that the Final Order has been passed without consideration of statutory provisions in proper perspective and without considering the various case laws on the subject - Held that:- The final order is a detailed speaking order and has been passed only after taking note of all the written and oral arguments raised. It will not be proper to take the view that it has been passed summarily without considering the statutory provisions. The Tribunal has taken a view as reflected in the Final Order only after cumulatively considering the statutory provisions, the findings of the Adjudicating Authority as well as the arguments placed. It is not required to discuss at length each and every argument advanced. The appellant through ROM has attempted the review of the Final Order already passed which is not permissible in the guise of rectification of mistake. ROM application dismissed.
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