Friday 17 January 2014

Application seeking rectification of pre-deposit order passed by one bench can be heard by a differe

Service Tax : Application for rectification in pre-deposit order passed by one bench may be heard by another bench; Rule 31A of CESTAT (Procedure) Rules, 1982 mandating hearing by same bench applies only when appeal had been disposed by an order of Tribunal and not when an application has been disposed of


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