TMI Blog2019 (12) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... above issue in favour of the Petitioners while disposing of the rectification application. Thus we set aside the impugned order dated 11 July 2019. The parties are ad-idem that the order dated 5 July 2018 of the Tribunal deals only with the Petitioner s appeal and not with the Revenue s appeal which is pending with the Tribunal. Therefore, instead of restoring the Petitioners rectification application to the Tribunal for final disposal, we make it clear that the order of the Tribunal dated 5 July 2018 is only restricted to the Petitioner s appeal arising on account of confirmation of the show cause notice dated 28 June 2017 - petition disposed off. - WRIT PETITION NO. 2317 OF 2019 - - - Dated:- 26-11-2019 - M.S. SANKLECHA NITIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved by the order of the Commissioner dated 29 September 2017 to the extent it confirmed the show cause notice dated 28 June 2017, filed an appeal to the Tribunal. As the amount in dispute was less than ₹ 50 lakhs, the appeal was heard by a single member of the Tribunal. On 5 July 2018 the Tribunal allowed the Petitioner s appeal by setting aside the order dated 29 September 2017 passed by the Commissioner of Service Tax and restored all issues before the adjudicating authority. 4. Thereafter the Petitioner being apprehensive that the order dated 5 July 2018 of the Tribunal also set aside that part of the order of the Commissioner of Service Tax in its favour, filed a rectification application before the Tribunal. In its app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal ought to have allowed the Petitioner s rectification application and restricted its order dated 5 July 2018 only to the show cause notice dated 28 June 2017 by which the Petitioner was aggrieved. The Tribunal could have addressed the above issue in favour of the Petitioners while disposing of the rectification application. Thus we set aside the impugned order dated 11 July 2019. 7. The parties are ad-idem that the order dated 5 July 2018 of the Tribunal deals only with the Petitioner s appeal and not with the Revenue s appeal which is pending with the Tribunal. Therefore, instead of restoring the Petitioners rectification application to the Tribunal for final disposal, we make it clear that the order of the Tribunal dated 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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