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TMI Blog2017 (11) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - there is no error apparent on the record which needs to be corrected and the said decision need not be recalled as the appellant has participated in the proceedings and has not raised the said objection till the disposal of the case - ROM application dismissed. - ST/531/2010-SM - Misc. Order No. 20114/2017 - Dated:- 20-4-2017 - Shri S.S. Garg, Member (J) Shri Dayanand, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and therefore the matter was wrongly decided by the Single Member Bench which is apparent mistake in the order. 2. Heard both the parties and perused the records. Learned counsel for the appellant submitted that the issue involved in the present appeal was of exemption Notification No. 13/2003-S.T., dated 20-6-2003 which can only be decided by a Division Bench and not by Single Member Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the dispute in the appeal and has participated in the proceedings and has argued the case before SMB. He further submitted that at the time of argument also before the SMB, the applicant never raised objection and when the appeal has been disposed of by the SMB after more than three months now he has moved this application raising the objection that the matter should have been decided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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