2013 (10) TMI 1477 - AT - Service Tax

Summary

Issues involved: Stay of operation of impugned order passed by Commissioner of Central Excise (Appeals), application for rectification of mistake, dismissal of appeal by Commissioner (Appeals) as time-barred.

Stay Application:
The applicants filed an application for stay of operation of the impugned order passed by the Commissioner of Central Excise (Appeals). The facts of the case reveal that a show cause notice was issued demanding service tax under provisions of Sec.73(2) of the Finance Act. The adjudicating authority confirmed the demand of service tax and imposed penalties. The applicants filed an appeal before the Commissioner (Appeals) against the adjudication order. However, the appeal was dismissed by the Commissioner (Appeals) as time-barred. Subsequently, the applicants filed an application for rectification of mistake before the adjudicating authority, which was also dismissed. The applicants then filed an appeal before the Commissioner (Appeals) against the order passed by the adjudicating authority on the rectification of mistake application. The Commissioner (Appeals) dismissed this appeal as well. The Tribunal found that since the appeal against the adjudication order confirming the demand was already dismissed by the Commissioner (Appeals) and not challenged by the applicants, the application for rectification of mistake did not survive. The Tribunal further noted that seeking a review of the order passed by the adjudicating authority, which was upheld by the Commissioner (Appeals), through a rectification of mistake application was not sustainable. Consequently, the Tribunal found no merit in the appeal and dismissed the stay application.

Conclusion:
The Tribunal dismissed the appeal and the stay application, upholding the orders passed by the adjudicating authority and the Commissioner (Appeals).