https://www.taxtmi.com/caselaws?id=213166 A dismissal of an appeal solely as time-barred does not amount to a decision on merits, so the restriction under Section 74(2) of the Finance Act, 1994 could not be invoked where no substantive issue had been considered or decided. On that basis, the original authority was not precluded from examining the rectification application concerning simultaneous penalties under Sections 76 and 78, and the Tribunal's direction for such consideration disclosed no apparent mistake. The rectification request was therefore misconceived, and the challenged order was sustained without any correction to the earlier direction. en-us Mon, 26 Sep 2011 00:00:00 +0530 Thu, 10 May 2012 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213166 A dismissal of an appeal solely as time-barred does not amount to a decision on merits, so the restriction under Section 74(2) of the Finance Act, 1994 could not be invoked where no substantive issue had been considered or decided. On that basis, the original authority was not precluded from examining the rectification application concerning simultaneous penalties under Sections 76 and 78, and the Tribunal's direction for such consideration disclosed no apparent mistake. The rectification request was therefore misconceived, and the challenged order was sustained without any correction to the earlier direction. Case-Laws Service Tax Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213166