OD-13 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE IA NO: GA/3/2025 IN CEXA/8/2025 COMMISSIONER OF SERVICE TAX, KOLKATA VS. M/S. EMTA COAL LIMITED BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : August 28, 2025. Appearance: Ms. Manasi Mukherjee, Adv. Mr. Bijitest Mukherjee, Adv. ...for Appellant Dr. Samir Chakraborty, Sr. Adv. Mr. B. Sengupta, Adv. …for the Respondent THE COURT: This application being GA/3/2025 has been filed by the revenue seeking modification/rectification of the order and judgment dated 14th May, 2025 passed in CEXA/8/2025. We have heard Ms. Manasi Mukherjee, learned senior standing counsel appearing for the appellant/revenue and Mr. Samir Chakraborty, learned senior advocate appearing for the respondent/assessee. It is submitted by the learned counsel for the applicant/department that the last paragraph at page 7 of the judgment has to be modified. We have considered the factual position and also the reason assigned in paragraphs 5 and 6 of the order and we find that no rectification or correction is required in the judgment and order. Furthermore, after the judgment was 2 pronounced, the conclusion arrived at from the reasons assigned in the judgment cannot be rectified by way of such application and the only remedy available to the revenue is to prefer an appeal, if they are aggrieved by the judgment and order. The application is dismissed. (T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.) sm/sp3