2009 (11) TMI 428 - AT - Service Tax

Maintainability- the applicant s appeal has been filed against Order-in-Appeal, upholding the order of the Additional Commissioner rejecting an application for rectification of error or mistake in the Order-in-Original, which confirmed the demand against the appellant. Held that- Commissioner (Appeals) has correctly held that the Additional Commissioner has no power to rectify the error found in Order-in-Original once issued by him. There cannot be any appeal against such order and even more so, the stay petition. As such, stay and appeal filed by the appellant are dismissed as not maintainable.

Summary

The appeal was filed against an Order-in-Appeal which upheld the rejection of an application for rectification of error in the Order-in-Original. The Tribunal found that as no appeal was filed against the Order-in-Original, they could not go into the merits of the case. The appeal and stay petition were dismissed as not maintainable.