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2018 (8) TMI 1598 - HC - Service TaxJurisdiction - power of Commissioner to rectify his mistake - Held that:- Sub-section (1) of section 74 of the Finance Act, 1994 empowers the Central Excise Officer who has passed any order under the provisions of this Chapter to rectify any mistake apparent from the record within two years from the date of passing of the order - the Commissioner had the powers of rectification. His belief expressed in the impugned communication dated 29.06.2017 was contrary to the statutory provisions - Commissioner of Central Excise shall dispose of petitioner's application for rectification preferably by 30.06.2018 - petition disposed off.
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