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2019 (3) TMI 865 - AT - Service TaxRectification of mistake - error apparent on the face of record or not - Held that:- Since the appellant has conceded its liability to pay the interest, otherwise also it is so recorded in the order at para 6 (a) thereof, the prayer of the Department is acceptable as far as the payment of interest is concerned. It is apparent that appeal was partly allowed directing the Commissioner (Adjudication) to re-quantify the demand. Further from para 6 (a) of the order, it is apparent that there is no contumacious conduct of the appellant for deliberate violation of the provisions of Service Tax Laws as has otherwise also been held by Commissioner (Appeals). When both these observations are read together in the light of the ground of appeals that it is clear that ground for invoking extended period of limitation has not available with the department accordingly hold that despite having an observation in favour of the appellant the final and express verdict has been skipped in the order - the same amounts to an error apparent on record. The Appeal is partly allowed as show cause notice is held barred by time and the adjudicating authority is directed to re-quantify the demand i.e. the demand confining to the normal period itself and also the interest payable, proportionate to the demand of the normal period.
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