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2019 (7) TMI 832 - HC - Service TaxValidity of rectification application - Recovery of service tax - proviso to Section 73(1) of the Finance Act, 1994 - grounds urged by the petitioners in these writ petitions would not absolve the clear admission of tax liability by the petitioners to the show cause notice issued by the Adjudicating Authority - period December 2012 to March 2016 - in the rectification application it is pleaded that opportunity was prayed but the same was denied but the same is not supported by any material evidence - HELD THAT:- In the rectification application a reference is also made to the circular dated 10.03.2017 issued by the Central Board of Excise and Customs to emphasize that fair opportunity of hearing has to be granted to the assessee. It is also the grievance of the petitioner that the said point has not been addressed by the Adjudicating Authority while dismissing the rectification application. It is well settled that admission of the tax liability by the petitioners would not entail the authorities to provide any opportunity in terms of the Government Order dated 10.03.2017 referred to by the learned counsel for the petitioners. Even if there is any typographical error in the adjudicating order at Annexure-A, the same has been clarified in the order of the rectification dated 19.04.2018 that it was inadvertently mentioned as “24.01.2018” as the date of passing of the order instead of “30.01.2018”. Petitioners cannot take advantage of such typographical error when it is not disputed that the personal hearing was given to the petitioners on 30.01.2018 and the order was passed on the same day. No good grounds made out by the petitioners to interfere with the orders impugned herein. Petition dismissed.
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