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2014 (11) TMI 363 - AT - Service TaxRectification of mistake - Decision given on incorrect judgment - Held that:- though the Tribunal’s final order relies upon the judgment of the Tribunal in the case of Deepak Transport Bus Service vs. CCE, Pune - III (2012 (6) TMI 390 - CESTAT, Mumbai), this order though a stay order, is based on the judgment of Hon’ble Madras High Court in the case of Secretary Federation of Bus Operator Association of Tamilnadu vs. Union of India (2001 (4) TMI 7 - HIGH COURT MADRAS) and also the judgment of Hon’ble Punjab & Haryana High Court in the case of CCE, Chandigarh vs. Kuldeep Singh Gill (2010 (4) TMI 283 - PUNJAB & HARYANA HIGH COURT). The plea that the judgments of these High Courts are not applicable to the facts of this case is a point of law and not a point of mistake apparent from record and, hence, the same cannot be considered at this stage. Moreover, in pursuance of the final order, the matters have already been decided denovo by the Commissioner (Appeals) on the issue of eligibility of the appellants for exemption under Notification No. 1/2006-ST and 6/2005-ST and for this reason, at this stage the impugned order cannot be recalled - Rectification denied.
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