TMI Blog2016 (12) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... ders of Adjudicating Authority and First Appellate Authority to put forth his point that there is an error apparent on face of the record - this would be reviewing own order, an action impermissible under the statute. It is settled law that in the guise of application for rectification of mistake, entire appeal cannot be re-argued, vide this application, applicant wants to do the same, which is de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire amount of tax and interest and this was not extent properly from the documents on record by the arguing counsel. (C) The bench has not given any finding on the various case which indicate that if service tax liability and interest has paid before the insurance of show cause notice, penalties had been set aside, that the appellant had taken the plea as to her husband was seriously ill and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and on conclusion of hearing in the open court. It is also to be noted that the Counsel who argued the matter before the Tribunal was on records when the matter was listed before the bench. The point argued by the Ld. Counsel that applicant had filed a power of attorney in the name of Chartered Accountant who was not informed of Personal hearing, will not carry the case of the applicant any furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the orders of Adjudicating Authority and First Appellate Authority to put forth his point that there is an error apparent on face of the record. In our view, this would be reviewing our own order, an action impermissible under the statute. It is settled law that in the guise of application for rectification of mistake, entire appeal cannot be re-argued. We find that, vide this application, appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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