TMI Blog2016 (11) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... tained by a long drawn process of reasoning - while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. Moreover, incorrect application of law can also not be corrected.. ROM application not maintainable - application disposed off. - E/10838/2013 - M/10519/2016 - Dated:- 2-11-2016 - Mr. P.M. Saleem, Member (Technical) For Applicant (s) : Shri Rahul Gaj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/10914/2015 dated 24.6.2015 . Further, at Para -4, the Tribunal has held that the issue of Service Tax on Membership Fees is covered by the decision of the Hon'ble Tribunal in the case of Shree Kamrej Vibhag Sahakari Khand Udyog Mandli Limited (supra). Therefore, as far as the Service Tax amount of ₹ 2,43,178/- on Membership Fees is concerned, it is held that the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a review of the subject order of the Tribunal dated 20.7.2015, by the Tribunal itself. He contends that the Tribunal has no powers to review its own order nor recall the order and substitute the order with another order. He argues that the power of the Tribunal is limited to rectify the mistakes apparent on the record. 5. On careful consideration of the submissions of both sides and perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has no power to recall the order and reverse the decision as held by the Hon ble Supreme Court. The Hon ble Apex Court after examining the issue of the powers of this Tribunal with regard to rectification of mistake, and also after analysing the decisions of various courts including earlier decisions of the Apex Court itself, has concluded and held in the case of CCE, Belapur, Mumbai vs. RDC C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of law can also not be corrected. The Hon'ble Apex Court subsequently in the case of CCE, Mumbai vs. B.V. Star - 2015 (324) ELT 634 (S.C.) has also held that a different view cannot be taken in an ROM application which would amount to review / recall of the earlier order and substitute it by a different order, which could not be done by way of ROM application. 7. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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