TMI Blog2018 (4) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... or of the firm, a lady was suffering from cancer when she made the representation - Further more, Section 74 does not contemplate any particular format as such, empowering the Central Excise to rectify the mistake on his own and, if any mistake is brought to his notice by the Assessee. The Petition can be disposed of by directing the Respondent-Authority to decide the representation dated 20 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the establishment. She suffered from cancer and subsequently, passed away on 18 July 2017. A show cause notice dated 27 June 2013 was served on the Petitioner in respect of the service tax dues. The Petitioner responded to the notice and further proceedings ensued. 4. Detailed facts are not necessary as the scope is limited in view of the submissions of the Petitioner. Mr. Ferreira, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has not availed of. As per section 74 the Finance Act, 1994 the petitioner's grievances can be redressed by filing an application for rectification within 2 years of the passing of the order and in the alternative the petitioner could have filed an appeal before the Commissioner of Central Excise (Appeals) in terms of section 85 of the Finance Act, 1994. This has been reiterated b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntemplate any particular format as such, empowering the Central Excise to rectify the mistake on his own and, if any mistake is brought to his notice by the Assessee. We are informed by Mr. Ferreira that this representation/rectification application, dated 20 August 2016 has not yet been decided. 7. That being the position, and in view of the preliminary objection raised by the Respondents, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
