https://www.taxtmi.com/caselaws?id=350524 The Member (J) dismissed the rectification application seeking to correct an order under Section 35C(2) of the Act, which questioned the jurisdiction of a Single Member Bench to decide on the applicability of an exemption notification. The judgment highlighted the appellant's failure to raise objections regarding jurisdiction during the proceedings and concluded that no error necessitated rectification. The decision underscored the significance of timely objections in legal proceedings, ultimately finding the rectification application lacked merit. en-us Thu, 20 Apr 2017 00:00:00 +0530 Wed, 08 Nov 2017 11:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350524 The Member (J) dismissed the rectification application seeking to correct an order under Section 35C(2) of the Act, which questioned the jurisdiction of a Single Member Bench to decide on the applicability of an exemption notification. The judgment highlighted the appellant's failure to raise objections regarding jurisdiction during the proceedings and concluded that no error necessitated rectification. The decision underscored the significance of timely objections in legal proceedings, ultimately finding the rectification application lacked merit. Case-Laws Service Tax Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350524