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2019 (11) TMI 497 - AT - Service TaxRectification of mistake - error apparent on the face of record or not - reopening of the case - HELD THAT:- Para-13 of the impugned final order which, in fact, has been quoted in the impugned application is itself sufficient to reflect that all the contentions as were raised by the appellant have duly been dealt with in the said final order. As far as the arbitrary/vagueness of a show-cause notice is concerned, the same is held to be correct in principle. The decision cannot be re-opened under the guise of rectification of mistake. Reliance placed in the case of M/S. SRF LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE-CHENNAI-I [2019 (4) TMI 750 - CESTAT NEW DELHI] which clarifies that a decision on debatable point of law or fact cannot be corrected by way of rectification. Otherwise also the impugned final order has remanded the matter to the adjudicating authority below for quantification of the demand. There seems no error which is apparent of its record in the impugned final order - Application dismissed.
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