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2013 (10) TMI 309 - GUJARAT HIGH COURTPower of tribunal to rectify its order and to recall it – 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 - 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 [2011 (3) TMI 706 - Gujarat High Court]- Decided against the Revenue.
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