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M/s Hindustan Coca Cola Beverages Pvt. Ltd. Versus CST, Delhi

Rectification of mistake - Held that:- As is evident, the CESTAT order dated 13.8.2015 did set aside the impugned order-in-original No. 172-174/GB/2013 dated 29.11.2013 (as a consequence of which the demand, interest and penalties also got set aside) and passed ‘further’ order (for de novo adjudication only in relation to service tax demand, interest and penalty relating to “foreign exchange”). Thus even the order sheet noting dated 13.8.2015 reproduced earlier is not in disharmony with the CEST .....

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tions have been filed seeking rectification of CESTAT Order No. 53549-53551/2015 dated 13.8.2015 on the ground that the said order is at variance with the order pronounced in the open Court, inasmuch as, as per the pronouncement in the open Court, the appeals were allowed but the aforesaid order states as under : 10. In the light of the foregoing analysis, we pass the following order: (i) The demands and penalties relating to crate rentals are held to be unsustainable and therefore set aside. (i .....

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r is not at variance with the order pronounced in the open Court and that there is no error apparent pointed out by the appellant in the CESTAT order per se and therefore it is no case for rectification of mistake. 3. We have considered the contentions of both sides and perused the record. We find that the order sheet dated 13.8.2015 states as under : Stay petitions allowed. Appeals allowed. DOF . By order . We find that the order sheet has not been signed by any Member of the Bench. We also fin .....

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te rentals and as regards demand of service tax, interest and penalties in relation to foreign exchange also the order in original dated 29.11.2013 has been set aside and case remanded for de novo adjudication. In its appeals, the appellant prayed as under : In the circumstances it is most respectfully prayed that the Honble Tribunal may be pleased to: (a) set aside/quash the impugned Order No. 172-174/GB/2013 dated 29.11.2013 passed by the Commissioner, Service Tax, New Delhi; (b) set aside/qu .....

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