Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 561 - CESTAT NEW DELHIRectification of mistake - Principles of Natural Justice - Several material facts covered by the SCN were not considered - Held that: - On perusal of the final order passed by the Tribunal, it is seen that after consideration of all the arguments advanced on behalf of the appellants, the impugned orders have been set aside and matter remanded for a denovo decision on the subject in the light of the law laid down by the Hon'ble Apex Court in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT]. It is settled position of law that it is not necessary to mention the specific words of the counsel in the order/decision. The decision should only be the cumulative effect of all the arguments. The normal principle of law is that once a judgment is pronounced or order is made by the court, Tribunal or adjudicating authority, it becomes functus officio and hence cannot re-decide the matter in the light of fresh arguments - The points advanced in the ROM are those which require re-appraisal of the evidence and law which is not allowed by way of rectification of mistake. ROM application dismissed.
|