2019 (3) TMI 953

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....hri Nivas Kotani, learned advocate on behalf of the applicant and Shri Amresh Jain, learned DR on behalf of the Revenue. 3. The Ld. Advocate, arguing the grounds raised in ROM submitted as that certain errors are apparent in the final order. (i) He submitted that this may be rectified. In the opening page of the Final Order, it has been mentioned that this arises out of the order passed by the Commissioner of Service Tax, Delhi (Appeal). He submitted the order has been passed by the Commissioner and not Commissioner (Appeals) (ii) He referred to the words "training courses" appearing in para 3 (i) as well as the words "training programmes" appearing in para 4 and (2)(i) of the order, and submitted that these words do not correctly ....

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....were insignificant and there is no need for amendment in the Final Order (ii) He further submitted that in the final order, the entire submissions and arguments advanced have been considered by the Tribunal before passing the said order. The appellant, by raising such detailed and minute arguments was, in fact, seeking review of the final order which is not permissible in terms of the Provisions of Section 35 C of the Central Excise Act, 1944. (iii) He submitted that the Tribunal has correctly distinguished the earlier decision in the case of M/s Unitech South City. The Tribunal in the final order has given a detailed reasoning for its findings. 5. Heard both sides and perused the records. 6. It has been pointed out that in caus....