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2013 (10) TMI 213 - GUJARAT HIGH COURTPower of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Held that:- Tribunal proceeded to decide certain issues on merits without giving full opportunity to the aggrieved party to make submissions thereon, the order did certainly suffer from an error apparent on the record. Tribunal, therefore, committed no error in exercising power of rectification - Tribunal, therefore, committed no error in exercising power of rectification. - By recalling the said order, the Tribunal cannot seem to have recalled its earlier conclusions – Reliance has been placed upon the judgment in the case of Neesa Leisure Ltd. v. Union of India Through Secretary [2011 (3) TMI 706 - Gujarat High Court] – Decided against the Revenue.
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