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M/s. National Projects Construction Co. Versus C.C.E, Raipur

2017 (10) TMI 561 - CESTAT NEW DELHI

Rectification of mistake - Principles of Natural Justice - Several material facts covered by the SCN were not considered - Held that: - On perusal of the final order passed by the Tribunal, it is seen that after consideration of all the arguments advanced on behalf of the appellants, the impugned orders have been set aside and matter remanded for a denovo decision on the subject in the light of the law laid down by the Hon'ble Apex Court in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME .....

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appraisal of the evidence and law which is not allowed by way of rectification of mistake. - ROM application dismissed. - ST/ROM/51665, 51666/2016, ST/876/2010 & ST/52839/2014-ST[DB] - MO/50583-50584/2017-CU[DB] - Dated:- 18-8-2017 - Mr. S.K. Mohanty, Judicial Member And Mr. V. Padmanabhan, Technical Member Present Shri J.K. Mittal, Advocate for the appellant Present Shri Govind Dixit, DR for the respondent ORDER Per: V. Padmanabhan The present Miscellaneous application has been filed for r .....

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without giving due consideration to various arguments advanced by the appellants and explained various points raised by the applicant in the present ROM. With respect to the appeal, he emphasized the following points: i) Several material facts covered by the show cause notices were not considered. ii) Several material facts which were brought on record were not considered. iii) Several pleas made by the appellants based on material facts on record and law were considered. iv) Several arguments .....

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ve been recorded with reference to the pleas of time bar raised with respect to first show cause notice dated 26.05.2009. During the course of arguments of the case before the Tribunal on 18.08.2016 as well as in para 7(h) of the written submissions it has been argued that there was no suppression of facts even in respect of first show cause notice. ii) It had been argued (also included in written submissions para 7 (i)) that once the show cause notice is issued for the longer period invoking th .....

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dered any services which are covered in section 65(105)(zzzzq) read with section 65(25)(b) of the Finance Act in industrial construction services. After the introduction of works contract services w.e.f. 01.06.2007 under section 65(105)(zzzzq), the Show cause notice is liable to be quashed as such services cannot be treated as taxable prior to 01.06.2007, Without prejudice it was also submitted that activities undertaken for roads, dams, etc. are excluded from levy of service tax. No specific fi .....

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tter. He also referred to the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner Income Tax Vs Saurashtra Kutch Stock Exchange reported as 2008 (230) ELT 385 (SC) and argued that only a patent, manifest and self evident error which does not require elaborate discussion of evidence or argument to establish error, can be said to be an error apparent on the face of record and can be corrected. The alleged errors as point out by the Ld. counsel for the applicant, evident .....

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that the Tribunal has failed to give specific findings on a whole lot of pleas raised by the appellants during the course of argument of the appeal. Accordingly, it has been submitted that the final order dated 19.9.2006 is required to be recalled and a detailed order is required to be passed in its place. On the other had Revenue has argued that the pleas made by the appellants were not in the nature of rectification of mistakes apparent on record but amounts to re-appreciation of evidence whic .....

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