2015 (3) TMI 790

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent : Shri D. Nagvenkar, Additional Commissioner (AR) ORDER Per: P R Chandrasekharan: 1. The application for rectification of mistake has been made against order no. A/1397/14/CSTB/C-I dated 25/08/2014 passed by this Tribunal. 2. The learned counsel for the appellant, M/s Balaji Society submits that para 4.6 of the impugned order needs to be deleted as it is incorrect to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... submissions recorded in para 4.6 and submits that the Tribunal after examining the contention raised by both the sides came to the conclusion that the appellant could not have entertained a bonafide belief about the taxability of their activity and no evidence was adduced in this regard so as to establish bonafide belief. He further points out that if such issues are taken up by way of rectificat....