https://www.taxtmi.com/caselaws?id=268379 An appellate remedy was held available against a Commissioner (Appeals) order modifying a pre-deposit direction, because such pre-deposit orders fall within the Tribunal's appellate jurisdiction. The Tribunal also held that the Commissioner (Appeals) may correct an error apparent on the record in a stay or pre-deposit order, but cannot exercise an impermissible review power. On the facts, the modification was treated as rectification of a manifest factual mistake rather than review, so the waiver of pre-deposit was sustained and the Revenue's challenge failed. en-us Wed, 28 Oct 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268379 An appellate remedy was held available against a Commissioner (Appeals) order modifying a pre-deposit direction, because such pre-deposit orders fall within the Tribunal's appellate jurisdiction. The Tribunal also held that the Commissioner (Appeals) may correct an error apparent on the record in a stay or pre-deposit order, but cannot exercise an impermissible review power. On the facts, the modification was treated as rectification of a manifest factual mistake rather than review, so the waiver of pre-deposit was sustained and the Revenue's challenge failed. Case-Laws Service Tax Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268379