2017 (11) TMI 1687

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.... Member (T) Shri R. Santhanam, Advocate, for the Appellant. None, for the Respondent. [Order per: B. Ravichandran, Member (T)]. - This miscellaneous application is for rectification of mistake apparent from record in the Final Order No. 56137/2017, dated 24-8-2017 of the Tribunal [2018 (8) G.S.T.L. 396 (Tri.-De1.)]. In the said order, the Tribunal dismissed the appeal filed by the appella....

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....e of action is not permitted by law. There is no apparent error or mistake in the Final Order of the Tribunal which requires rectification. 4. We have heard both the sides and perused appeal record. We note that the main point of dispute in the present appeal which was decided by the Tribunal is with reference to the claim of the appellant for exclusion of certain portion of value on the ground....

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....l is not based on the said circular. The decision is based on cumulative appreciation of all the facts and evidences presented before the Tribunal and after due analysis of the same. There is no apparent error in such finding. 6. We note that in terms of the ratio laid down by various judicial pronouncements of the Hon'ble Supreme Court, the Tribunal cannot take up exercise on re-appreciati....