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2025 Supreme(Online)(Ker) 55533
IN THE HIGH COURT OF KERALA
A.K. JAYASANKARAN NAMBIAR, EASWARAN S, JJ.
Thrissur Municipal Corporation v. Commissioner of Central GST
Miscellaneous Appeal | C. E. Appeal No.2/2024
The appeal against a miscellaneous order to rectify a mistake is not maintainable when a separate final order appeal is pending.
Headnote:The appeal concerns the miscellaneous order No.20128 of 2024 from the Customs Excise and Service Tax Appellate Tribunal rejecting a rectification of mistake application. The Tribunal determined that the appeal against the miscellaneous order is not maintainable under S.35G of the Central Excise Act, recognizing the distinctness of the final order. The court found no grounds to interfere with the Tribunal's impugned decision, encapsulating a clear delineation between appeals against orders and applications for rectification.
| Table of Content |
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| 1. summary of appeal's nature and context. (Para 1) |
| 2. court's finding on maintainability of the appeal. (Para 2) |
1. This is an appeal preferred against the miscellaneous order No.20128 of 2024 dated 18.07.2024 of the Customs Excise and Service Tax Appellate Tribunal, Bangalore, in a Miscellaneous Application filed by the appellant herein seeking correction of certain mistakes that allegedly crept into the final order passed by the Appellate Tribunal in an appeal preferred by the appellant Corporation.
2. Although various contentions are raised at the time of hearing by the learned counsel appearing for the appellant, we are of the view that an independent appeal cannot be maintained against a miscellaneous order passed by the CESTAT in a rectification of mistake application. The application for rectification of mistake having been dismissed by the Tribunal, the only order that remains, and against which an appeal would lie before the next higher forum, is the final order passed by the Tribunal in the appeal. In the instant case, the appellant has already preferred a separate appeal (C. E. Appeal No.2/2024 ) against the final order dated 10.04.2024 of the Appellate Tribunal in the appeal, and hence the present appeal against the miscellaneous order in the rectification of mistake application is not maintainable under S.35G of the Central Excise Act .
