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2011 (7) TMI 510 - AT - Service TaxRectification of mistake - whther Mistake capable of being rectified is not confined to clerical or arithmetical mistake and it does not cover any mistake which may be discovered by a complicated process of investigation, argument or proof? - Held that:- As observed by Apex Court in Master Construction Co. (P) Ltd. v. State of Orissa [1965 (12) TMI 108 - SUPREME COURT OF INDIA] an error which is apparent from record should be one which is not an error which depends for its discovery on elaborate arguments on questions of fact or law - If a decision is based solely on single consideration or only on one aspect of law, then possibly it could be said that there is a mistake apparent from the record - However if a decision is based on several considerations and different propositions of law, then merely because in the process of arriving at the final decision, reliance was placed on some Judgments or proposition it can never be said that in the decision there is a mistake apparent from the record. This is because the final decision could also have been based on the other relevant aspect of law and fact which were considered to be relevant and which could be used - When the Larger Bench decision goes back to Division Bench for consideration of appeal for decision, the material facts, evidence, surrounding circumstance, law applicable shall govern the decision of Division Bench instead of the Division Bench merely guided by opinion of Larger Bench.
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