2016 (5) TMI 228

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../b, M/s. Economic Laws Practice, for the Appellant. Shri Pradeep S. Jetly with Jitendra B. Mishra, for the Respondent. ORDER P.C. : On the earlier two occasions and when this appeal was listed before us, we sought a clarification from Mr. Motwani appearing for the assessee that how this appeal raises substantial questions of law insofar as the merits. This query was raised because the Cus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner (Appeals) and the penalty came to be imposed. Though it is stated that the two appeals were taken up together, the Tribunal does not indicate as to whether the counsel appearing for the assessee addressed on merits of the demand of Service Tax. On going through this order, we had raised a query and thereafter the appellant/assessee approached the Tribunal to seek a clarification. 2.&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....b of considering an application for clarification of the initial order, can the Tribunal travel beyond it and deal with something which was not subject matter of the order? (b)     Whether the application for clarification now made should have been dealt with and considered only in a limited sphere, namely, whether the initial order suffers from any ambiguity or cleric....