Tribunal cannot deal with merits of case in order passed in Miscellaneous Application

The grievance of the petitioner as articulated by its counsel is that the Miscellaneous Application under Section 254(2) of the Act was for hearing before the Tribunal consequent to the order dated 31st July, 2007 of this Court. At this stage the Tribunal could not have decided the merits of the dispute namely the effect of non­service of a demand notice on penalty proceedings and dismissed the Miscellaneous Application. The scope of an application under Section 254(2) of the Act was only whether or not there was an error apparent on record. In view of the order of this Court dated 31 st July...