2013 (3) TMI 130

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....dish, ar, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This application has been filed by the appellant stating that there is a mistake apparent on the face of Final Order No. 52/2012 passed by this Bench in Appeal No. ST/2482/2011 [2012 (27) S.T.R. 293 (Tri. - Bang.)]. The mistake pointed out by the appellant is that the 2nd ground raised in the appeal was not consider....

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.... this Bench. Elaborating the point, the learned counsel has claimed that the issue raised by the Commissioner as revisionary authority in the show-cause notice issued by him was not different from the issue raised by the assessee before the Commissioner (Appeals) in the appeal filed against the order-in-original. The issue being the same, there is no warrant for a revision under Section 84. This c....

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....ates representing the different appellants. An order cited by the learned Superintendent (AR) in favour of the department was passed by a learned Single Member. We note that the said order [2011 (24) S.T.R. 354] did not consider the relevant provisions of the General Clauses Act which are being invoked by the learned counsel for the present appellant. In this scenario, we are inclined to recall Fi....