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2019 (9) TMI 708 - HC - Service TaxRectification of mistake - impugned order rejects the rectification application merely on the ground that the order was dictated in the open Court and the objection now raised was not urged by the Petitioner at the time of hearing of the appeal leading to the order dated 5 July 2018 - HELD THAT - The Respondents have not appeared despite service. However it would be appropriate that we should give one more opportunity to the Respondents to present their case. In that view of the matter we direct the Petitioner to serve the Respondents once again along with copy of this order. It is made clear that on the next occasion if the Respondents do not appear we are likely to consider the petition on merits for final disposal. The petition is adjourned to 19 September 2019.
Issues:
Challenging order of Customs, Excise and Service Tax Appellate Tribunal under Article 226 of the Constitution; Rectification application for mistake in Tribunal's order dated 5 July 2018; Pending appeal before Division Bench of Tribunal; Rejection of rectification application on procedural grounds. Analysis: The petition filed under Article 226 of the Constitution challenges the order dated 11 January 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). The impugned order dismissed the petitioner's application for rectification of mistake in the order dated 5 July 2018 passed by the Tribunal in the regular appeal of the petitioner. The petitioner contended that the order setting aside the original order and restoring the issue for fresh adjudication was incorrect in law as there was a pending appeal before the Division Bench of the Tribunal. The impugned order rejected the rectification application on the basis that the objection was not raised by the petitioner during the appeal hearing on 5 July 2018. The respondents did not appear despite being served. The court decided to give the respondents another opportunity to present their case and directed the petitioner to serve them again along with a copy of the order. The court made it clear that if the respondents fail to appear on the next occasion, the petition would be considered on its merits for final disposal. The case was adjourned to 19 September 2019 for further proceedings.
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