2021 (11) TMI 302

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....>HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS Petitioner: By Advs. M. Gopikrishnan Nambiar Sri. K. John Mathai Sri. Joson Manavalan Sri. Kuryan Thomas Sri. Paulose C. Abraham Sri. Raja Kannan Sri. Keshavraj Nair Respondents: ASGI. Sri. P. Vijayakumar, Sri. Sreelal N. Warrier, SC   JUDGMENT BECHU KURIAN THOMAS, J.   Petitioner challenges Ext.P7 order as well as Ext.P9 communication iss....

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....se orders of adjudication before the Appellate Tribunal. After considering all the contentions raised by the petitioner, the Tribunal as the Appellate Authority, had, by Ext.P1 order dated 24.02.2020 allowed the appeals after finding that the activity undertaken by the petitioner amounts to manufacture and therefore, excluded from the purview of service tax. 3. While so, the respondents had initi....

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....ioner for service tax, treating the activity of the petitioner as a service. 4. Immediately, petitioner filed Ext.P8 and Ext.P8(a) seeking rectification of Ext.P7 order. Without even granting an opportunity of hearing, the 3rd respondent by Ext.P9 communication dated 25.2.2021, intimated the petitioner that the request for rectification of orders in appeal will amount to a revision of the order a....

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....e not relied upon by the authority to render its decision, it will tantamount to an error apparent on the face of the record, as held in Honda Siel Power Products Ltd. v. Commissioner of Income Tax, Delhi [2008 (221) E.L.T. 11 (S.C.)]. Hon'ble Supreme Court had observed in the said judgment that the Tribunal in that case was justified in exercising the power under section 254(2) of the Income ....