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2018 (2) TMI 1405 - AT - Service TaxRectification of mistake - power to review - Held that: - The error attempted to be pointed out by the Revenue has been taken note of by the Tribunal while passing the impugned Final Order. In such circumstances, to consider the application of such exemption, would amount to review of the Final Order. The Tribunal has no power to review its order. The power of rectification is restricted to mistakes apparent from the record, calling for amendment of the order. The mistake must be obvious and patent one. In the application submitted by the Revenue there is no error apparent on the face of record, which requires rectification. ROM application being devoid of merits is set aside.
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