Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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Rectification under section 254(2) is confined to obvious, patent and self-evident mistakes on the record, and cannot be used to reopen the merits or seek review of an earlier appellate order. The Tribunal held that the Revenue's complaint of non-consideration of authorities and instructions was, in substance, an attempt to reargue the matter and revisit the decision, not a true rectifiable error. It also noted that a similar contention had already been rejected in an earlier miscellaneous application. The miscellaneous application was therefore found to be without merit and dismissed as an impermissible review request.
Rectification under section 254(2) is confined to obvious, patent and self-evident mistakes on the record, and cannot be used to reopen the merits or seek review of an earlier appellate order. The Tribunal held that the Revenue's complaint of non-consideration of authorities and instructions was, in substance, an attempt to reargue the matter and revisit the decision, not a true rectifiable error. It also noted that a similar contention had already been rejected in an earlier miscellaneous application. The miscellaneous application was therefore found to be without merit and dismissed as an impermissible review request.
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