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2018 (2) TMI 227 - AT - Service TaxRectification of mistake - the penalties under Section 76 and 78 were distinguished but this fact was not brought to the notice of the Tribunal - Held that - It may be mentioned that nobody can take advantage of own wrongs as per the maxim COMMODUM EX INJURIA SUA MEMO HABERE DEBET - when it is adverse to the interest of the Counsel only RoM has been filed which is not desirable - ROM application dismissed.
Issues: Mistake in final order, penalties under Section 76 and 78, Advocate's mistake, interpretation of tribunal's order, consequences of Advocate's careless attitude, maxim COMMODUM EX INJURIA SUA MEMO HABERE DEBET, trust in Counsel's arguments.
In this judgment by the Appellate Tribunal CESTAT NEW DELHI, the appellant raised a Rectification of Mistake (RoM) claiming an apparent mistake in the Final order. The appellant's Advocate argued that the Tribunal had followed a specific ratio in the assessee's own case regarding penalties under Section 76 and 78, which was not highlighted during the proceedings. The Advocate contended that the appellant should not be penalized for the Advocate's oversight. However, the Tribunal noted that the arguments presented by the Advocate were indeed considered during the proceedings, and the attempt to reinterpret the order post hoc was not acceptable. The Tribunal emphasized that no one should benefit from their own wrongs, citing the maxim COMMODUM EX INJURIA SUA MEMO HABERE DEBET and the precedent set in the case of Mritunjoy Pani vs. Narmada Bala Sasmal, AIR 1961 SC 1353. Moreover, the Tribunal highlighted the usual trust placed in Counsels and their arguments but expressed disappointment in the appellant's attempt to file a RoM solely for their benefit, which was deemed undesirable. Ultimately, the Tribunal found no merit in the RoM and dismissed it, emphasizing the importance of upholding the integrity of legal proceedings and decisions. The judgment underscores the accountability of all parties involved in legal matters and the significance of presenting accurate and complete arguments during proceedings to ensure fair and just outcomes.
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