2025 (11) TMI 436

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....estion before the Tribunal in the earlier miscellaneous application seeking rectification of error in Final Order No. 55945/2024 dated 28.06.2024 was determination of the eligibility of threshold exemption i.e. SSI exemption which is dealt by Notification No. 33/2012. However, the order has mentioned Notification No. 30/2012 as the notification extending SSI exemption. The error is prayed to be rectified and the application is prayed to be allowed. 2. Learned Departmental Representative on the other hand has challenged the maintainability of the application praying dismissal thereof. 3. Having heard both the parties. 4. I observe that the present appeal was filed on 15.06.2023 against the Order-in-Appeal dated 31.03.2023. The appea....

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....here an order may be nullity, on account of having been passed without service on a party, stand on a different footing." 5. In the case of Panchu Arunachalam [2010] 323 ITR 31 (Mad.), the Hon'ble Madras High Court has held that once the powers for rectification of the earlier order is invoked/exercised and an order is passed and such order merges with the earlier order of the Tribunal on the ground that a mistake apparent from the record had occurred, another application for rectification of the original order passed in the appeal may not lie. While holding so, in para 9, the Madras High Court has observed and held as under: "When once the power for rectification of the earlier order is invoked/exercised and an order is passed ....