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2018 (11) TMI 1296 - AT - Service TaxRectification of mistake - mistake apparent from record or not - invocation of extended period of limitation - The show cause notices in all these matters were issued prior to 10th May, 2013 and the amendment by way of sub-Section (2a) of Section 73 of the Act came into effect post 10th May, 2013. Held that:- The rectification of the order is available only when error apparent on record occurs. Basically it can be typographical, arithmetical or calculation error. In addition, the term may extend to errors as that of skipping an important fact or ignorance of settled legal principal. If a party is aggrieved of the opinion so formed in the order, the remedy lies in challenging the same before the higher forum. Difference of opinion of adjudicating authority than that of the aggrieved party cannot be called as error apparent on record - In the name of ROM, review of appeal is not permissible. ROM have no merits and is dismissed.
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