2019 (12) TMI 21

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....ra for the Respondents P.C. :- This Petition under Article 226 of the Constitution of India challenges the order dated 11 January 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). The impugned order dated 11 January 2019 passed under Section 86 of the Finance Act, 1994 r/w. Section 35(2) of the Central Excise Act, 1944 (Act) dismissed the Petitioner's application ....

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....pped the show cause notice dated 23 October 2015. 3. The Petitioners being aggrieved by the order of the Commissioner dated 29 September 2017 to the extent it confirmed the show cause notice dated 28 June 2017, filed an appeal to the Tribunal. As the amount in dispute was less than Rs. 50 lakhs, the appeal was heard by a single member of the Tribunal. On 5 July 2018 the Tribunal allowed the Petit....

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....ned order dated 11 July 2019 refused to rectify the same holding that the order was dictated in the open court and in the presence of both sides. Thus, the rectification application was not maintainable as there was no apparent error in the order of the Tribunal. 5. Mr. Jetly, learned Counsel appearing for the Respondents very fairly states that the order of the Tribunal dated 5 July 2018 would o....

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....dated 5 July 2018 only to the show cause notice dated 28 June 2017 by which the Petitioner was aggrieved. The Tribunal could have addressed the above issue in favour of the Petitioners while disposing of the rectification application. Thus we set aside the impugned order dated 11 July 2019. 7. The parties are ad-idem that the order dated 5 July 2018 of the Tribunal deals only with the Petitioner'....