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TMI Blog2018 (1) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... ced by the fact that this court has set aside the order on merits to maintain jurisdictional discipline since two decisions are not considered - matter remitted back for fresh consideration. - D.B. Central/Excise Appeal No. 43 / 2011 - - - Dated:- 25-10-2017 - MR. K. S. JHAVERI AND MR. VIJAY KUMAR VYAS, JJ. For The Appellant : Mr. Sameer Jain For The Respondent : Mr. Anuroop Singhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of tyres under service tax prior to 16.6.2005? 3. Whether the tribunal was read in law in holding that it has become functusofficio and cannot rectified the mistake apparent on record inspite of the fact that it has not considered its own judgment/order on the similar issue in favour of assesses? 3. Inspite of the order of this court dt. 5.8.2011 which reads as under:- It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndependently on merits of this case. However, he could not ignore the delivery of decisions by the same bench. In that view of the matter, the order of the tribunal is quashed and set aside. 6. We make it clear that we have not examined the matter on questions no.1 3. 7. It will be open for the tribunal to reconsider the matter afresh after considering two decisions relied upon by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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