2003 (3) TMI 70 - GUJARAT HIGH COURT

Power of tribunal – Held that - (a) The Tribunal has power to rectify a mistake apparent from the record on its own motion or on an application by a party under section 254(2) - (b) An order on appeal would consist of an order made under section 254(1) or it could be an order made under sub-section (1) as amended by an order under sub-section (2) of section 254 - (c) The power of rectification is to be exercised to remove an error or correct a mistake and not for disturbing finality, the fundamental principle being, that power of rectification is for justice and fair play; (d) That power of rectification can be exercised even if a mistake is committed by the Tribunal or even if a mistake has occurred at the instance of party to the appeal