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2020 (3) TMI 569 - AT - Service TaxRectification of mistake - error apparent on the face of record or not - scope of review application - HELD THAT:- All the contentions applicant has sought to raise in this application for recall of the order cannot be considered as error apparent from the records as the no record in form of any written submission or document filed by the appellant at time of hearing has been shown which shows that they have pressed for the other grounds. Once the appeal has been considered and finding recorded then because the finding recorded is adverse to the applicant, then the same cannot be ground for rectification application. The scope of application for rectification of mistake is very limited to correct errors apparent from record and in garb of rectification tribunal cannot recall and review its own order. There are no merits in the application for recalling the order - application for recall of order dismissed.
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