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2019 (5) TMI 64 - AT - Service TaxRectification of Mistake - error apparent on the face of record - HELD THAT:- Two errors are apparent on the records and accordingly they are rectified. Revenue is seeking another error for rectification is that the Commissioner should not have delegated the power of adjudication to lower authorities and this point was not considered by the Bench - HELD THAT:- In the grounds of appeal, Revenue has not contested as to how the CENVAT Credit which has been allowed is incorrect - there is no error apparent on the face of this order as urged by learned Departmental Representative. Application for ROM disposed off.
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