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2019 (5) TMI 72 - AT - Service TaxRectification of Mistake - error apparent on the face of record -The error sought to be rectified, is that in the same appeal, there are two orders of the Tribunal stating that earlier order dated 15.07.2015 remanded the matter back to the adjudicating authority while this order decided the issue on merits against the Revenue and that there cannot be two orders on the same appeal. HELD THAT - On specific query from the Bench as to whether this point was brought to the notice of the Bench when the matters were heard, both sides fairly submit that it was not mentioned before the Bench - there is no error apparent on the face of the records - ROM Application dismissed.
Issues: Rectification of Mistake in Final Order
Analysis: The judgment pertains to an application filed by the Revenue seeking rectification of a mistake in the Final Order dated 24-09-2018. The issue raised was regarding the existence of two orders in the same appeal, one remanding the matter back to the adjudicating authority and the other deciding the issue on merits against the Revenue. The Tribunal noted that there cannot be two conflicting orders on the same appeal. Both sides admitted that this point was not brought to the notice of the Bench during the hearing. However, upon review, the Tribunal found that the order in question followed the legal principles established by the Larger Bench. Consequently, the Tribunal concluded that there was no apparent error on the face of the records and dismissed the application filed by the Revenue. The judgment highlights the importance of consistency in orders within the same appeal and the need to adhere to established legal principles. It underscores the significance of bringing all relevant points to the attention of the Bench during the hearing to ensure a fair and transparent judicial process. The decision showcases the Tribunal's commitment to upholding the rule of law and ensuring that judgments are rendered in accordance with established legal precedents.
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