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2019 (5) TMI 56 - AT - Service TaxRectification of mistake - liability of interest and penalty - HELD THAT:- Before the Commissioner also assessee had challenged the imposition of interest and he has taken me through the grounds of appeal as well as a letter written by him to the Commissioner dated 24.04.2017 wherein he has prayed for setting aside on interest and penalty both. Further, before the Tribunal also in the ground of appeal, the assessee has challenged the imposition of penalty and interest both and vide order dated 11.10.2018, the Tribunal has allowed the appeal of the appellant. There is no error apparent on the face of the record which needs to be corrected by way of this application - ROM application dismissed.
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