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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MS. JYOTI BALASUNDARAM, J.
Commissioner of Central Excise (S.T.), Pondicherry -Appellant
Versus
Fairline Worldwide Express -Respondent
MISC. ORDER NO. 277 OF 2011 APPLICATION NO. ST/ROM/18 OF 2011 APPEAL NO. ST/284 OF 2007
Decided On : 16-06-2011
Ms. Indira Sisupal,V. Balasubramanian
The application for rectification arises out of Tribunal’s Final Order No. 213/2010, dated 19-2-2010 [2010 (18) STR 499 (Tribunal). At the outset, I note that there is no statutory provision for filing application for rectification in case of service tax appeals. The contention of the Ld. Counsel that since Section 74 of the Finance Act, 1994, provides for a two year period of limitation for rectification of an error by a Central Excise Officer, the same period of limitation should be applied in the case of orders passed by the Tribunal also. However, in the absence of any express statutory provision for filing application for rectification in orders in services tax appeals disposed of by the Tribunal, I hold that there is no merit in the above application.
2. The ROM application is therefore dismissed.
