2019 (3) TMI 419 - AT - Service Tax

Rectification of mistake - It has been contended that the submissions made by the Authorised Representative during the course of hearing were not taken into consideration in the said order passed by the Tribunal - Held that - It is evident that without considering the submissions made by Revenue, the Tribunal had passed the order dated 13.04.2018, which is an apparent mistake on the face of the record. Accordingly, the miscellaneous application filed by Revenue merits consideration for recalling the order dated 13.04.2018 and for hearing of appeal afresh. The miscellaneous application filed by Revenue is allowed and Registry is directed to list the appeal No. ST/89908/2014 for hearing afresh on 25.03.2019.

Summary

Issues:
Rectification of mistake in the Tribunal's order due to non-consideration of submissions made by Revenue's Authorized Representative during the hearing.

Analysis:
The judgment pertains to a miscellaneous application filed by the Revenue seeking rectification of a mistake in the Tribunal's order dated 13.04.2018. The Revenue contended that the submissions made by its Authorized Representative during the hearing were not considered in the said order. It was revealed that despite the Authorised Representative filing written submissions on 01.02.2018, these submissions were not placed in the file. Consequently, the Tribunal passed the order without taking into account the Revenue's arguments, which was deemed an error on record. As a result, the Tribunal found merit in the Revenue's application for recalling the order dated 13.04.2018 and ordered a fresh hearing of the appeal.

In a detailed analysis, it was noted that the appeal was heard on 18.01.2018 in the presence of both parties, and the order was reserved. Subsequently, both sides were directed to submit written submissions within two weeks from the hearing date. The Revenue's Authorized Representative complied with this directive by submitting written notes of submissions along with other documents on 01.02.2018. However, these submissions were not included in the case file. The Tribunal acknowledged this oversight as a clear indication that the submissions made by the Revenue were not considered before passing the order on 13.04.2018. Consequently, the Tribunal concluded that the non-consideration of the Revenue's arguments constituted a mistake on record, warranting the allowance of the Revenue's miscellaneous application for rectification.

In the final decision, the Tribunal allowed the Revenue's miscellaneous application and directed the Registry to list the appeal for a fresh hearing on 25.03.2019. This decision was made to rectify the error in the previous order and ensure that the Revenue's submissions were duly considered in the proceedings. The judgment underscores the importance of procedural fairness and the need to address mistakes that may impact the outcome of a legal proceeding.