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A decision on debatable point of law or fact cannot be corrected by way of rectification

In Skylark Hi-Tech Solution Pvt. Ltd. Vs. The Commissioner, Service Tax Commissionerate, the PRINCIPAL BENCH, NEW DELHI, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, Service Tax ROM Application No. 50064 of 2019 in ST Appeal No. 54060 of 2014, has held final order which, in fact, has been quoted in the impugned application is itself sufficient to reflect that all the contentions as were raised by the appellant have duly been dealt with in the said final order. As far as the arbitrary/vagueness of a show-cause notice is concerned, the same is held to be correct in principle. The decision cannot be re-opened under the guise of rectification of mistake. 

Referring to the decision of M/s. SRF Ltd. Vs. Commissioner of Central Excise, Chennai, 2019 (4) TMI 750 Tribunal Delhi which clarifies that a decision on debatable point of law or fact cannot be corrected by way of rectification. Otherwise also the impugned final order has remanded the matter to the adjudicating authority below for quantification of the demand.



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