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2011 (12) TMI 429 - AT - Central ExciseRectification of mistake - Held that:- Sub-rule (3) of Rule 57-I was a part of the record and the same ought to have been considered by the Bench whether or not it was cited before it. This view, it appears, can claim support from the Hon’ble Supreme Court’s judgment in the case of Saurashtra Kutch Stock Exchange Ltd. (2008 (9) TMI 11 - SUPREME COURT). The Apex Court held that non-consideration of a decision of the jurisdictional High Court or of the Supreme Court could be said to be a mistake apparent from the record, to be rectifiable under Section 254(2) of the Income Tax Act. In my view, non-consideration of a statutory provision would ipso jure constitute apparent mistake. The mistake in the instant case is of this kind and the same needs to be rectified - Decided in favour of assessee.
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