https://www.taxtmi.com/caselaws?id=325393 The Tribunal dismissed the Appellant's ROM application seeking to set aside the penalty imposed under Section 78 of the Finance Act, 1994. The Tribunal found that the Appellant's actions did not warrant rectification of the order as there was no apparent mistake on record. It was noted that the Appellant had not complied with tax obligations voluntarily and attempting to annul the penalty would amount to impermissible review of the order. The decision was based on legal precedents emphasizing the Tribunal's lack of authority to review its own orders. en-us Tue, 15 Mar 2016 00:00:00 +0530 Fri, 18 Mar 2016 08:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325393 The Tribunal dismissed the Appellant's ROM application seeking to set aside the penalty imposed under Section 78 of the Finance Act, 1994. The Tribunal found that the Appellant's actions did not warrant rectification of the order as there was no apparent mistake on record. It was noted that the Appellant had not complied with tax obligations voluntarily and attempting to annul the penalty would amount to impermissible review of the order. The decision was based on legal precedents emphasizing the Tribunal's lack of authority to review its own orders. Case-Laws Service Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325393