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TMI Blog2017 (3) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... present relief, which the applicant seeks through the rectification application, would be possible only in exercise of the power to review the order, by reassessing/reappreciation of the evidence and undertaking detail examination of the records - ROM application rejected. - Service Tax Appeal No.13070 of 2014-SM - M/10097/2017 - Dated:- 14-2-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri Aditya Tripathi, Advocate for the appellant Present Shri N. Nagori, A.R. for the Respondent-Revenue Per Dr. D.M. Misra: This is a Miscellaneous Application seeking rectification of the mistake in the order passed by this Tribunal dated 29.6.2015. 2. Ld. Advocate Shri Aditya Tripathi for the appellant submits that aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that in the guise of rectification, this Tribunal cannot reopen the facts which was neither canvassed the appellate authority nor raised in their grounds of appeal. Such action by the Tribunal would result in review of its own order and also travelling beyond the scope of the brief. It is his contention that the power of rectification of mistake by the Tribunal is limited to the extent of mistakes apparent on the face of the record. Any exercise that would result in re-assessment or re-appreciation of evidence or examination of the facts for the first time, not raised before in the earlier round of litigation, when the order was passed, would tantamount to review of the order and issuance of a fresh order. Such an authority falls under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act, 1994, the Tribunal in its order has not extended the said benefit to the applicant. There is no dispute about the fact that such claim has never been raised since the proceeding for recovery of service tax initiated against the Appellant. Undisputedly also, the issue was neither raised before any of the forums nor before this Tribunal and sought to be raised for the first time through this rectification application. The present relief, which the applicant seeks through the rectification application, in my opinion, would be possible only in exercise of the power to review the order, by reassessing/reappreciation of the evidence and undertaking detail examination of the records. Besides, as no finding has been recorded in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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