2016 (4) TMI 1244

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..... g of Rule 23 of the CESTAT Procedure Rules, 1982? - Held that: - Whatever be the validity of such conclusions, the fact remains that the scope of rectification jurisdiction was extremely narrow. The Tribunal having considered all the aspects in the earlier round of litigation was correctly persuaded not to exercise jurisdiction of rectification - appeal dismissed. - TAX APPEAL NO. 226 of 2016 Wit .....

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..... l by the impugned order noted the earlier consideration of request of the department for production of additional documents and found no reason to recall the order. It is this order of the Tribunal on the rectification application which the department has challenged in this appeal, raising the following questions for our consideration : A Whether in the facts and circumstances of the case, the .....

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..... l on the rectification application. In the earlier round, the Tribunal had considered the issue at length. Whatever be the validity of such conclusions, the fact remains that the scope of rectification jurisdiction was extremely narrow. The Tribunal having considered all the aspects in the earlier round of litigation was correctly persuaded not to exercise jurisdiction of rectification. Had the Re .....

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