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2017 (3) TMI 1368 - AT - Service TaxRectification of mistake - The applicant's claim that the mistake that have crept into the order is that even though the applicant is entitled to the benefit prescribed under the first proviso to Section 78 of the FA, 1994, the Tribunal in its order has not extended the said benefit to the applicant - Held that: - such claim has never been raised since the proceeding for recovery of service tax initiated against the Appellant. Undisputedly also, the issue was neither raised before any of the forums nor before this Tribunal and sought to be raised for the first time through this rectification application - The present relief, which the applicant seeks through the rectification application, would be possible only in exercise of the power to review the order, by reassessing/reappreciation of the evidence and undertaking detail examination of the records - ROM application rejected.
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