TMI Blog2018 (8) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the Authorities to verify the office record and rectify the error. Though it is the contention of Ms. Dessai that this document is more of a representation than an application, we cannot overlook the fact that the proprietor 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, empoweri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax, Goa, to the extent of adjustment of the second installment of service tax. 3. The Petitioner is a proprietary concern, providing security services. The petitioner concerned belonged to Mrs. Shirlina Filomena Vaz e Fernandes, who was looking after the establishment. She suffered from cancer and subsequently, passed away on 18 July 2017. A show cause notice dated 27 June 2013 was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Officer is empowered to rectify a mistake in the order. The preliminary objection taken reads thus : II. The Revenue submit that the petition is not maintainable as there is an alternate remedy available under the Finance Act, 1994 which the petitioner has not availed of. As per section 74 the Finance Act, 1994 the petitioner's grievances can be redressed by filing an applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contention of Ms. Dessai that this document is more of a representation than an application, we cannot overlook the fact that the proprietor 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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