Dismissal of Rectification Application by CESTAT Tribunal; Res Judicata Principle Applies The application for rectification of mistake in the Final Order dated 30.08.2017 was dismissed by the Appellate Tribunal CESTAT HYDERABAD. The Tribunal ...
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Dismissal of Rectification Application by CESTAT Tribunal; Res Judicata Principle Applies
The application for rectification of mistake in the Final Order dated 30.08.2017 was dismissed by the Appellate Tribunal CESTAT HYDERABAD. The Tribunal found that the issue had already been decided in the previous order, referencing a judgment of the High Court of Madras. The appellant's attempt to re-argue the matter under the guise of rectification was deemed unacceptable. The judgment was pronounced on 19/7/18 by Mr. M.V. Ravindran, Member (Judicial) of the Tribunal.
Issues: Rectification of mistake in Final Order
In this judgment by the Appellate Tribunal CESTAT HYDERABAD, the issue at hand was the rectification of a mistake in the Final Order passed by the Bench on 30.08.2017. The appellant had filed an application seeking rectification, claiming that the Bench had not considered their detailed written submissions regarding the issue being beyond the scope of the show cause notice and hit by limitation.
The learned Counsel for the appellant highlighted that the Bench had not taken into account the detailed written submissions made by the appellant, arguing that the issue was beyond the scope of the show cause notice and was time-barred. On the other hand, the Departmental Representative contended that the impugned order was correct.
Upon careful consideration of the submissions, the Member (Judicial) noted that the issue had already been decided in the Final Order dated 30.08.2017. The Bench had referred to a judgment of the Hon'ble High Court of Madras in the case of M/s FL Smidth Pvt. Ltd., which held that trading activity would be considered exempted services both pre and post 01.04.2011. The Member emphasized that the High Court had addressed the issue on merits and limitation, which were identical to the current case. It was observed that the appellant was attempting to re-argue the entire matter under the guise of rectification of mistake, which was deemed unacceptable. Consequently, the application for rectification of mistake was dismissed.
The judgment was pronounced on 19/7/18 in open court by Mr. M.V. Ravindran, Member (Judicial) of the Appellate Tribunal CESTAT HYDERABAD.
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