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2018 (9) TMI 1215 - HC - Service TaxRectification of Order - Section 74 of the Act - main ground on which Ext.P5 order is attacked is that since the petitioner sought rectification in respect of Ext.P1 order, the same should have been considered by the second respondent, the original authority and not the first respondent - Held that:- In so far as the appeal preferred by the petitioner is dismissed for non payment of pre-deposit, there is no merger as pointed out by the learned Standing Counsel and that therefore, Ext.P4 application should have been considered by the original authority namely, the second respondent - petition allowed.
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