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January 2012

(2011) 24 STR 411 (Tri.-Chennai) — Commissioner of Central Excise (ST), Pondicherry v. Fairline Worldwide Express.

By Puloma Dalal, Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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Rectification of mistake by Tribunal in service tax appeal — Section 74 of the Finance Act, 1994 providing a period of two years for rectification of mistake by any Central Excise Officer not applicable to appeals to Tribunal.

Facts
The application for rectification arose out of Tribunals final order No. 213/2010, dated 19-12-2010.

The Revenue contended that as section 74 of the Finance Act, 1994 provided for a two-year period of limitation for rectification of error by a Central Excise Officer, the same period of limitation should be applied in the case of orders passed by the Tribunal also.

Held
The Tribunal noted that there was no statutory provision for filing application for rectification in case of service tax appeals before the Tribunal. In the absence of an express provision for filing application for rectification in orders in service tax appeals disposed of by the Tribunal, the application was held one without merits.

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