Rectification of Appeal Order, Service Tax

[Gajanand Verma]

During the course of hearing of appeal, the Commissioner noted on the note sheet that appeal allowed and singed by the commissioner and AR of teh appellant. whereas the order of appeal passed otherwise. is there  any provision under finance act 1994 for rectification of the order whereas it was allowed in the note sheet and appeal order made just opposit.

Posts / Replies

[Pradeep Khatri]

In CCE v Rajesh Totla (2001 (7) TMI 552 - CEGAT, MUMBAI)= 2001 (135) ELT 156 (CEGAT), the draft order was signed by the officer in the file but was not communicated to the party.  The officer retired and subsequent officer passed a different order.  It was held that the order was final and  subsquent officer cannot change it.

Once an order is passed, the officer becomes functus officio.  He cannot pass another order on same issue. - Thermax v. CC (2008 (2) TMI 165 - CESTAT, MUMBAI) = (2008) 227 ELT 143 (CESTAT SMB).