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TMI Blog2017 (1) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... al and/or recurring nature has to be contested and decided on merits irrespective of the monetary amount involved - appeal restored. - ST/35/2007-DB - Misc. Order No. 20276/2016 - Dated:- 30-6-2016 - Shri S.S. Garg, Member (J) and Ashok K. Arya, Member (T) Shri Parashiva Murthy, AR, for the Appellant. Shri Ashok Deshpande, Ravi Shankar and Chander Kumar, for the Respondent. ORDER [Order per : S.S. Garg, Member (J) and Ashok K. Arya, Member (T)]. - The applicant/appellant has filed a miscellaneous application for restoration of appeal which was dismissed by this Tribunal vide Final Order Nos. 20106-20158/2016, dated 21-1-2016 in Appeal No. ST/35/2007-DB filed by the department. The said appeal was dismissed summarily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that restoring the appeal at this stage would tantamount to review of the order passed by the Tribunal dated 21-1-2016 which is not permitted by law. In support of his submission, he relied upon the following authorities : (i) CCE, Vadodara v. Steelco Gujarat Ltd. : 2004 (163) E.L.T. 403 (S.C.) (ii) Barijoriwala Rolling Mills Pvt. Ltd. v. CCE, Jaipur-1 : 2014 (313) E.L.T. 51 (Tri.-Del.) (iii) CCE, Bangalore-III v. McDowell Co. Ltd. : 2005 (186) E.L.T. 145 (Kar.). 3. We have carefully heard both the sides and considered the facts on record and the submissions made. 4. We find that the subject Order Nos. 20106-20158/2016, dated 21-1-2016 is a collective order made summarily in more than fifty appeal cases. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpanies were integral part of the management education which was recognised by All India Council for Technical Education (AICTE) of Govt. of India and Association of Indian Universities and hence not taxable. Thus, the issue involved is classification of service. Further the issue is also recurring in nature since three show cause notices for the further period from January, 2007 to March, 2010 are kept in call book. Hence, in this particular appeal, though the service tax involved is below ₹ 10,00,000/-, it is covered by the exception mentioned in Para 2 of the said instruction dated 17-12-2015, since the issue involved is classification and the same is of recurring nature. Therefore, this case cannot be dismissed on monetary groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Litigation Policy as per the above instruction of C.B.E. C., Department of Revenue, Ministry of Finance, Government of India, New Delhi, this collective order made summarily in case of the present appeal filed by Commissioner (Service Tax), Bangalore is an obvious and patent mistake which is very much apparent from the record . Consequently, Revenue s application for restoration of appeal on account of this prima facie mistake which is obvious and apparent from the record has to be restored to its original place and deserves to be decided on merit. 6.2 For above view, we find support from the decisions of Hon ble High Court of Bombay in the case of Commissioner of Customs Central Excise, Goa v. Pankaj Jaju : 2014 (313) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In other words, this exception says that adverse judgment relating to issue of classification having legal and/or recurring nature has to be contested and decided on merits irrespective of the monetary amount involved. 8. The respondent s submission that the subject matter is covered by National Litigation Policy of the Department and that issue does not involve classification cannot be appreciated when the facts on record are prima faciely contrary. It is also observed that restoration of this appeal cannot be called as a review of the Order dated 21-1-2016 passed by this Tribunal, when we have found that there is prima facie error/mistake which has been brought to the notice of this Tribunal by the Revenue through their present misce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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