{"id":222103,"date":"2019-11-14T16:00:47","date_gmt":"2019-11-14T10:30:47","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=222103"},"modified":"2019-11-20T13:44:06","modified_gmt":"2019-11-20T08:14:06","slug":"cestat-an-arbitrary-show-cause-notice-which-is-held-to-be-correct-in-principle-cannot-become-a-ground-to-re-open-a-case-under-guise-of-rectification-of-mistake","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/14\/cestat-an-arbitrary-show-cause-notice-which-is-held-to-be-correct-in-principle-cannot-become-a-ground-to-re-open-a-case-under-guise-of-rectification-of-mistake\/","title":{"rendered":"CESTAT | An arbitrary show cause notice which is held to be correct in principle cannot become a ground to re-open a case under guise of rectification of mistake"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Custom, Excise and Service Tax Appellant Tribunal (CESTAT)<\/strong>: A Division Bench of Rachna Gupta (Judicial Member) and C.L. Mahar (Technical Member) dismissed a rectification appeal filed by the applicant.<\/p>\n<p style=\"text-align: justify;\">The applicant had submitted that the Tribunal in the impugned order had committed an error by not dealing with the following contentions of the appellant as were made against impugned order-in-original dated 31-03-2014:<\/p>\n<ul style=\"text-align: justify;\">\n<li>No specific categorization of demand was made in the impugned show-cause notice which should render the entire proceedings as vague and bad in law.<\/li>\n<li>In <em>Skylarks Cazers International v. CST<\/em> 2018 (5) TMI 877, a similar demand was set aside for want of bifurcation of demand under various services.<\/li>\n<li>The order omitted to consider the other grounds mentioned in the appeal and therefore must be an error apparent on the face of the record.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">On the other hand, the department contended that the impugned appeal has been allowed by way of remand. The demand for Service Tax was confirmed on principle, however, quantification of the same was given to the adjudicating authority for <em>de novo<\/em> adjudication. Thus, all the grounds as raised by the appellant were not the subject matter of rectification of mistake.<\/p>\n<p style=\"text-align: justify;\">The Tribunal explained that the show-cause notice proposing the impugned demand of Rs 64,04,301 was served upon the appellant observing that the appellant had a number of companies under its aegis and was availing payment of Service Tax by suppressing the full taxable amount collected from various clients who were receiving the services as that the security agency and manpower supply services from the appellant. The contention about show-cause notice being barred was also considered. Finally, the contention that the demand for gross turnover of all the services provided by the appellant without bifurcation had also been dealt with as the matter had been remanded back for the quantification of the demand on the basis of financial year-wise receipt service tax value.<\/p>\n<p style=\"text-align: justify;\">The Tribunal finally dismissed the appeal stating that the decision cannot be re-opened under the guise of rectification of mistake. As far as the arbitrary\/vagueness of a show-cause notice was concerned, the same was held to be correct in principle by the Tribunal. A decision on a debatable point of law or fact cannot be corrected by way of rectification. Otherwise also the impugned final order was remanded to the adjudicating authority for quantification of the demand. [Skylark Hi-Tech Solution (P) Ltd. v. Commissioner, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/e2vSK2v5\"><b>2019 SCC OnLine CESTAT 303<\/b><\/a>, decided on 11-11-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Custom, Excise and Service Tax Appellant Tribunal (CESTAT): A Division Bench of Rachna Gupta (Judicial Member) and C.L. Mahar (Technical Member) dismissed <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31754,38294,18281,38293],"class_list":["post-222103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-error","tag-rectification-of-mistake","tag-show-cause-notice","tag-taxable-amount"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CESTAT | An arbitrary show cause notice which is held to be correct in principle cannot become a ground to re-open a case under guise of rectification of mistake | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/11\/14\/cestat-an-arbitrary-show-cause-notice-which-is-held-to-be-correct-in-principle-cannot-become-a-ground-to-re-open-a-case-under-guise-of-rectification-of-mistake\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | An arbitrary show cause notice which is held to be correct in principle cannot become a ground to re-open a case under guise of rectification of mistake\" \/>\n<meta property=\"og:description\" content=\"Custom, Excise and Service Tax Appellant Tribunal (CESTAT): A Division Bench of Rachna Gupta (Judicial Member) and C.L. 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Subba Rao (Technical Member) dismissed an application which the Revenue had filed for rectification of mistake on the ground that while entertaining the appeal, this Tribunal had dismissed the appeal filed by the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":353881,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/19\/cestat-counter-vailing-duty-on-machines-for-areca-nuts\/","url_meta":{"origin":222103,"position":2},"title":"\u2018Adjudicating authority cannot go beyond show-cause notice\u2019; CESTAT sets aside order demanding Countervailing Duty on areca nuts processing machines","author":"Editor","date":"July 19, 2025","format":false,"excerpt":"\u201cAdjudicating authority has travelled beyond the classification proposed in the show-cause notice by classifying the product under a classification which was neither claimed by the appellant nor was proposed in the said notice.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Counter vailing duty on machines for areca nuts","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/03-209.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/03-209.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/03-209.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/03-209.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":210607,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/02\/22\/sat-appellant-failed-to-produce-any-documents-to-show-that-he-had-resigned-as-director-application-at-a-belated-stage-rejected\/","url_meta":{"origin":222103,"position":3},"title":"SAT | Appellant failed to produce any documents to show that he had resigned as director; application at a belated stage rejected\u00a0","author":"Bhumika Indulia","date":"February 22, 2019","format":false,"excerpt":"Securities Appellate Tribunal: The Bench of Tarun Agarwala, Presiding Officer and Dr C.K.G. Nair, Member rejected an application filed at a later stage wherein the applicant had failed to provide documents so as to prove that he had resigned as a director from two other companies.\u00a0 The facts of the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/SAT-MUMBAI.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/SAT-MUMBAI.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/SAT-MUMBAI.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/SAT-MUMBAI.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/SAT-MUMBAI.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":327527,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/29\/registration-of-premises-not-condition-precedent-for-availing-cenvat-credit-cestat-sets-aside-order\/","url_meta":{"origin":222103,"position":4},"title":"\u2018Registration of premises is not a condition precedent for availing CENVAT credit\u2019; CESTAT sets aside order disallowing CENVAT credit","author":"Arushi","date":"July 29, 2024","format":false,"excerpt":"The services were not received by the appellant regarding which invoices have been issued to the appellant\u2019s other two addresses, other than the address for which service tax registration has been taken, is contrary to the contention stated by Revenue in the show cause notice. Therefore, the same is not\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":263767,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/16\/cestat-amount-deposited-during-the-investigation-ipso-facto-becomes-pre-deposit-when-the-assessee-carries-the-dispute-before-the-appellate-forum\/","url_meta":{"origin":222103,"position":5},"title":"CESTAT | Amount deposited during the investigation, ipso facto, becomes pre-deposit when the assessee carries the dispute before the Appellate Forum","author":"Editor","date":"March 16, 2022","format":false,"excerpt":"Customs Excise and Service Tax Appellate Tribunal: Anil Choudhary (Judicial Member) dismissed applications filed by the Revenue pertaining to rectification of mistakes. All the appeals had arisen from the common order-in-appeal, whereby the claim of interest on the amount deposited during investigation, and was finally refunded on being successful in\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/222103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=222103"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/222103\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=222103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=222103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=222103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}