Rectification of Mistake - Error apparent on the face of record ...
High Court Criticizes CESTAT for Ignoring Extended Period Argument in Service Tax Rectification Dispute.
March 12, 2020
Case Laws Service Tax HC
Rectification of Mistake - Error apparent on the face of record or not - benefit of the extended period was denied - The CESTAT, while dismissing the application for rectification of mistake, has gravely erred in failing to take note of the same, despite making a note of the argument by the counsel for the applicant therein, that the plea invoking extended period has been iterated more than once in the order of the Adjudicating Authority. - HC
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