ASHWANI KUMAR MISHRA,J. - (1.) This petition assails an order passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Lucknow dated 16-7-2015, rejecting an application for rectification of mistake, filed by the petitioner under Section 74 of the Finance Act, 1994. The order impugned reads as under :- "Please refer to your office letter dated 22-6-2015, wherein it has been requested to rectify the mistake in Order-in-Appeal No. 12-ST/Appeal/Knp/2013, dated 22-8-2013 passed by the Commissioner (Appeals), Central Excise, Kanpur. In this connection, it is observed that the impugned order has been passed after careful consideration of the facts and no such rectifiable mistake has been noticed in the order".
(2.) Learned counsel contends that there is absolutely no reason recorded in the order of the Commissioner (Appeals) and as such, order impugned cannot be sustained.
(3.) A bare perusal of the record reveals that an adjudication was made by the Additional Commissioner, Central Excise on 26-10-2009 against the petitioner. According to the petitioner, this order was never served upon it and it was pursuant to a right to information query made on 18-3-2013 that the order dated 26-10-2009 was served upon it on 1-4-2013.;