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2018 (9) TMI 1441 - CESTAT ALLAHABADRectification of Mistake - granting cum-tax benefit and thus to re-quantify the demand by treating the entire consideration as cum-tax - whether the same falls within the ambit of Rectification of Mistake or not? - Held that:- Section 74 of the Finance Act only authorizes the adjudicating authority to rectify such mistakes, which are apparent on the face of the records. The assessee’s claim of cum-duty cannot be considered to be a mistake apparent on the face of the records. The said issue is a legal issue and the appellant should have claimed the same at the time of adjudication by the original adjudicating authority or thereafter in their appeal before Commissioner(Appeals). The appellant having not done that and having allowed Commissioner(Appeals)’s order to attain finality, cannot now raise the said legal issue before the original adjudicating authority, by way of filing a Rectification of Mistake application - ROM Application dismissed.
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