2019 (5) TMI 54 - AT - Service Tax

Rectification of Mistake - HELD THAT - The only error that the Revenue seeks to rectify is that the appellant had not raised the issue of recognition by AICTE was not agitated before the adjudicating authority but the Tribunal has recorded that they were agitating before the lower authorities - Application for ROM disposed off.

Summary

Issues: Rectification of Mistake in Final Order

Analysis:
The judgment by the Appellate Tribunal CESTAT Hyderabad involved an application for Rectification of Mistake (ROM) in Final Order No. 30612/2018 dated 01.06.2018. The appellant was not present during the proceedings, and the Revenue application was considered for disposal due to the issue being of a small narrow compass. The main error sought to be rectified was regarding the appellant not raising the issue of recognition by AICTE before the adjudicating authority, even though the Tribunal had recorded that they were agitating before the lower authorities. Upon perusal of records, it was confirmed that the plea of recognition by AICTE was not raised and considered by the adjudicating authority. Therefore, the Tribunal directed reconsideration of the matter by the adjudicating authority on this specific point.

The judgment highlighted the importance of procedural accuracy and the need for all relevant issues to be properly raised and considered before the adjudicating authority. It emphasized the significance of addressing all pertinent points during the legal proceedings to ensure a fair and thorough decision-making process. The Tribunal's decision to rectify the mistake was based on the fundamental principle of providing parties with the opportunity to present all relevant arguments and evidence before a final decision is made. By acknowledging the oversight in not raising the issue of recognition by AICTE, the Tribunal upheld the principles of procedural fairness and the right to a full and proper adjudication of the matter. The judgment serves as a reminder of the procedural requirements in legal proceedings and the importance of ensuring that all relevant issues are appropriately addressed to facilitate a just and equitable resolution.