TMI Blog2018 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide the issue on its own findings - Held that: - the application for rectification of mistake is not maintainable as there is no error apparent on the record which needs to be rectified - the content of the application shows that in the garb of this application, appellant wants to review the whole order for which the Tribunal lacks jurisdiction - ROM Application dismissed. - Application(s) Invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand to ₹ 50,28,853/- (Rupees Fifty Lakhs Twenty Eight Thousand Eight Hundred and Fifty Three only) from Rs, 61,16,391/- (Rupees Sixty One Lakhs Sixteen Thousand Three Hundred and Ninety One only) and the said order was challenged before the Tribunal and the Tribunal vide Final Order dated 02.0202009 had remanded the matter to the lower authority for re-quantification of the service tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Final Order passed by the Tribunal because the Tribunal has not considered any of the submissions made by the appellant and proceeded to decide the issue on its own findings. He further submitted that the Tribunal has failed to consider the various case-laws cited by the applicant during the course of hearing which was squarely applicable in the facts and circumstances of the present case. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act 1994 to give relief to the appellant from the penalties imposed by the adjudicating authority. He further submitted that rectification application can be filed for correcting an error apparent on the record and cannot seek to reverse the very finding made in the order. He further submitted that if the ROM application is allowed then the direct consequences would be the reversal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for rectification of mistake is not maintainable as there is no error apparent on the record which needs to be rectified. Rather the content of the application shows that in the garb of this application, appellant wants to review the whole order for which the Tribunal lacksjurisdiction and if the appellant is aggrieved by the said order, then the only remedy is to file an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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