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2009 (6) TMI 638 - CESTAT, KOLKATACondonation of delay - Rectification of mistakes versus review of order - The power to rectify mistake, which has been interpreted to mean error apparent on the face of record, has been outlined in the statute under Section 35C(2) of the Act - held that:- the relief that the Appellants are seeking through this Rectification Application is not rectification of any apparent error, but review of the decision taken by another Bench of the Tribunal in its Order dated 11-6-08 to consciously follow the ratio of the Larger Bench of the Jurisdictional Hon’ble Calcutta High Court in preference to the decision of the Tribunal’s Larger Bench. In our considered view, judicial discipline requires that a Bench of the Tribunal should follow the ratio of the decision of a Superior Court in preference to the decision of a lower Court or Tribunal and therefore, in our view, the Order passed by the Tribunal on 11-6-2008 is correct and legal. - application for rectification of mistake rejected.
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