9911796707
TMI Blog2025 (2) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that impugned order is based on violation of natural justice, against the fact and evidence and also against provisions of the Act and Rules. The Adjudicating Authority rightly revised and modified order in lieu of previous Order-in-Original. 3. Learned AR for the Department stated that impugned order is based on law. Adjudicating Authority cannot substitute/replace new order in place of earlier order. 4. Heard Learned Counsel for the appellant Shri T. Nagendra Reddy and Learned AR for the Department Shri K. Sreenivasa Reddy and perused the records. 5. Facts in brief are that a show cause notice had been issued to the appellant bearing no. 55/2020-2021 dated 24.09.2020. The appellant not responded in this regard. Then Order-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. 6. Thereafter, the appellant vide letter dated 28.04.2022 with documents appeared before the Adjudicating Authority through Learned Counsel. Adjudicating Authority after hearing the appellant made conclusion as below and passed the order which is important to mention for deciding this appeal also: 11. After going through the Show Cause Notice, Order-in-Original No. 78/2022-Adjn dt. 22.03.2022 and the submissions made by the assessee, I find that there is apparent mistake in the OIO which needs to be rectified to save unnecessary hardship to the assessee who has discharged their service tax liability for the period 2014-15. Hence I pass the following Order under Section 74(1) of the Finance Act, 1994. 12. I further state that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectification of order can be made only in the case of clerical errors in calculation or some apparent mistake on the face of the order. However, the Adjudicating Authority cannot take new facts in to consideration and change the findings. Further, the same authority cannot review its own order and pass another order with altogether different findings and conclude to drop the demand, diametrically contradicting his own order. 8. In this regard Section 74 of Finance Act provides that: (1) With a view to rectifying any mistake apparent from the record, the Central Excise Officer who passed any order under the provisions of this Chapter may, within two years of the date on which such order was passed, amend the order. 9. Under Section 74 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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