https://www.taxtmi.com/caselaws?id=345296 The Tribunal dismissed the Revenue's application for rectification of mistake, as the second issue raised was not part of the original appeal and was introduced only in the rectification application, deemed a misuse of due process. The Tribunal emphasized the need to raise all relevant issues during the appeal process and held that issues not raised initially cannot be introduced later through rectification applications. The judgment highlights the importance of upholding the integrity of the legal process and preventing misuse of rectification procedures. en-us Tue, 23 May 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345296 The Tribunal dismissed the Revenue's application for rectification of mistake, as the second issue raised was not part of the original appeal and was introduced only in the rectification application, deemed a misuse of due process. The Tribunal emphasized the need to raise all relevant issues during the appeal process and held that issues not raised initially cannot be introduced later through rectification applications. The judgment highlights the importance of upholding the integrity of the legal process and preventing misuse of rectification procedures. Case-Laws Service Tax Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345296