2021 (8) TMI 1432 - AT - Service Tax

Rectification of mistake - HELD THAT - The appeal was disposed as files closed for statistical purpose as the issue was pending before the Hon ble High Court. The department has now filed the ROA application to restore the appeal on the file of the Tribunal as the issue stands decided in their favour. The ROA is allowed. Appeal is restored to the files of the Tribunal. Registry is directed to list the appeal in due course.

Summary

The judgment from the CESTAT Chennai involves an appeal that was previously closed for statistical purposes due to a pending issue before the Hon'ble High Court. The department filed a "Restoration of Appeal" (ROA) application to reopen the appeal because the issue has been decided in their favor. The ROA is granted, and the appeal is restored to the Tribunal's docket. The registry is instructed to list the appeal in due course.