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2018 (9) TMI 1659 - AT - Service TaxRectification of mistake - case of applicant is that the Delhi Bench of the Tribunal has extended the benefit of Composition Scheme in the case of M/s. Vaishno Associates Vs Commissioner of Central Excise and Service tax, Jaipur-I [2018 (3) TMI 417 - CESTAT NEW DELHI] - Held that: The Tribunal, in the said decision has denied the benefit of the Composition Scheme as the appellant has failed to exercise the option under the relevant Rules - To a specific query from the Bench learned Advocate, admitted that the said decision of the Tribunal was not brought to the notice of the Bench during the hearing. In the circumstances, there is no ground for modification of the final order already issued. Any such modification as prayed by the appellant would amount to review of the order already passed, which is not permissible under rectification of mistake application - Under ROM only such mistakes which are apparent from the record may be corrected. ROM Application dismissed.
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