2011 (4) TMI 820

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..... pplication for recalling the Tribunal's order no. A/382/10/SMB/C-IV dated 21.07.2010 and restoring the appeal no. ST/171/09 has been made on the ground that the issue pertains to determination of rate of service tax payable by the appellants and, therefore, as per the provisions of section 35D(3)(a) of the Central Excise Act, 1944, it is beyond the competence of the single member to decide the mat .....

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..... efit under the said notification has been denied. This has a direct impact on the rate of service tax payable by the appellants. Therefore, as per the provisions of section 35D(3)(a), the matter has to go before the Division Bench for consideration and disposal. In view of the mistake apparent on records of the case, the said order is to be recalled and it is ordered accordingly. Consequently, the .....

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