2014 (4) TMI 375

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..... f the view that there is a mistake apparent on record and the matter has to be heard on merits on each of the services and disposed of. Therefore, this ROM application of Revenue is allowed by recalling the final order and restoring the appeal to its original number - Decided in favour of Revenue. - E/237/2012 - - - Dated:- 11-1-2013 - Shri Mathew John, J. For the Appellant: Shri D.P. Naid .....

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..... 4. As the amount is below Rs.50,000/-, accordingly the appeal is dismissed. 2. The Revenue s case is that they came in appeal against an order which dropped demand of Rs.5,56,797/- being input credit taken on five different services. The grounds of appeal of Revenue was that in respect of two services the Commissioner (Appeals) had given findings which they were contesting. In the case of remain .....

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..... bility for credit in respect of the other two disputed services and therefore, the real dispute is about Rs.20,845/- only and there is nothing wrong in the order of the Tribunal. 4. I have considered arguments on both sides and perused the records. It is possible that the Tribunal had examined the merits in respect of the two services and passed the order. But no such finding is recorded in the .....

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