High Court limits Tribunal order to petitioner's 2017 appeal, preserving 2015 appeal.

The High Court set aside the Tribunal's order and directed that it be limited to the petitioner's appeal related to the 2017 notice, clarifying that the order should not affect the pending appeal from 2015. The Court ensured that the Tribunal's decision was correctly restricted to the specific appeal in question, disposing of the petition accordingly.

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Issues:
Challenge to order of Customs, Excise and Service Tax Appellate Tribunal under Article 226 of the Constitution of India for rectification of mistake in previous order.

Analysis:
The petitioner received two show cause notices for levying Service Tax, one in 2015 and the other in 2017. The Commissioner of Service Tax issued a common adjudication order in 2017 confirming the second notice and dropping the first one. The petitioner appealed to the Tribunal against the confirmation of the second notice. The Tribunal, in July 2018, allowed the appeal and set aside the Commissioner's order, restoring all issues for adjudication.

The petitioner, concerned that the Tribunal's order might have inadvertently set aside the part of the Commissioner's order in their favor, filed a rectification application. They argued that the Tribunal's order should only apply to the proceedings related to the 2017 notice, as the appeal on the 2015 notice was pending. However, the Tribunal refused to rectify the order, stating that it was dictated in open court and no apparent error existed.

The respondents acknowledged that the Tribunal's order should only pertain to the appeal arising from the 2017 notice, not the one from 2015. They argued that there was no need for rectification as the Tribunal's order was correctly limited to the 2017 notice. The High Court agreed with the petitioner, stating that the Tribunal should have restricted its order to the 2017 notice only. The Court set aside the Tribunal's order and directed that it be limited to the petitioner's appeal related to the 2017 notice.

Both parties agreed that the Tribunal's order only concerned the petitioner's appeal and not the pending appeal by the Revenue related to the 2015 notice. The High Court clarified that the Tribunal's order from July 2018 was solely applicable to the petitioner's appeal based on the 2017 notice. The Court disposed of the petition accordingly, ensuring that the Tribunal's order was correctly restricted to the specific appeal in question.

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