2017 (9) TMI 713

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondent ORDER The present application filed for rectification of mistake in this Tribunal Order No. A/65/ 14/CSTB/C-1 dated 31-1-2014. 2. Shri. Jayant Kumar, Ld. Counsel for the applicant submits that said order was passed relying on the Tribunal's earlier order in the applicant's own case passed vide Order No. A/ 505/2012/ CSTB/C.J dated 22-5-2012. He submits that in the said ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nto consideration all the facts and circumstances of the case and considering earlier order, thereafter whatever decision was given, no apparent error is crept in the said order, therefore ROM application is not maintainable. 4.  We have carefully considered the submissions made by both sides. 5.  We find that though the bench passed order on the basis of earlier order of this Tribunal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er order involving the same issue, penalties were set aside, following the same, we set aside the penalty. As regard correct service tax liability, the matter is remanded to the original adjudicating authority to pass a fresh order on the line of this tribunal order No. A/505/2012/CSTB/C-1 dated 22-5-2012, accordingly ROM application is disposed of in the above terms.  (Pronounced in court o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X