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2018 (6) TMI 196 - CESTAT HYDERABADApplication for Rectification of Mistake - appellant had paid service tax before issuance of SCN but not the interest - waiver of penalty - Held that:- appellant discharged part amount of the interest liability on 30.08.2013 i.e. before issuance of SCN dated 19.05.2014 and the balance amount of interest was paid on 20.06.2014 - They never claimed that they have interest also before issuance of SCN - there is no record which needs to be corrected - application for ROM rejected.
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