TMI Blog2017 (5) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... has conveniently not been produced by the appellant/assessee. The Tribunal relied upon incomplete documents. The missing pages are now brought to the notice of the Tribunal. Therefore, there is an error apparent on the face of record which need rectification - after notification by HUDA the appellant has not produce any revenue records/documents to establish that these villages are still in rural area. Further without producing the relevant pages the appellant ought not to have put forward the argument that they are not included in the Schedule to HUDA. There is an error in the impugned Final Order in both the appeals - ROM allowed. - E/ROM/30189/2017, E/2609/2010 and E/ROM/30188/2017, E/2614/2010 - A/30547-30548/2017 - Dated:- 11-4-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also included the Schedule to the said GO. The Tribunal has thus passed the Final Orders allowing the appeal relying upon incomplete documents produced by appellant. That therefore, an apparent error has occurred in the Final Order and needs to be rectified. It is also submitted by the Ld. AR that the Tribunal has mainly relied upon the said Schedule for holding that villages does not fall within the urban area. 2. The Ld. Counsel appearing for the respondent/assessee Sh. M.V.S. Prasad strongly opposes the application of ROM. He submitted that there is no apparent error on the face of the Final Orders which needs rectification. It is conceded by the Ld. Counsel that there is an omission to produce the entire Schedule or the said GO No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included in the GO No.274 dated 20.04.2007 where by these villages are added to the jurisdiction of HUDA. That therefore, these villages ceased to be rural area and that therefore appellants cannot claim the benefit of Notification No.8/2003. For better appreciation the relevant portion of impugned Final Order is reproduced as under: I have heard both sides. On perusal of the records placed before me, I find that the Department has issued the show-cause notices solely relying upon the letter given by Vice Chairman of HUDA in which it is stated that the villages have been newly added to the jurisdiction of HUDA as per GO No.274 dt. 20/004/2007. On perusal of the GO and the Schedule attached therein it is seen that the said villages Thumm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le produced by the appellant/assessee to conclude that the villages Thummaluru and Maheswaram are not included in the Schedule of the said GO. The Department has now produced the entire pages of the Schedule of the said GO and pointed out that serial No.402 403 shows the name of Thummaluru and Maheswaram villages. On comparison of Schedule produced by appellant/assessee and the Schedule produced by department, I am able to see that the schedule produced by appellant is not complete. The Schedule produced by the appellant/assessee has serial Nos. 1 to 184 and therefore serial No. 561 to 600. The pages in between has conveniently not been produced by the appellant/assessee. The Tribunal relied upon incomplete documents. The missing pages ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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