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2015 (9) TMI 300 - HC - Central ExciseRectification of mistake - Rectification Application came to be dismissed under the order of the Tribunal dated 05.01.2001 on the ground that the two orders referred to by the department were independent orders and no mistake has crept in the order of the Tribunal. - Held that:- An application for rectification is made for the purposes of making corrections of the mistakes in the order of the Tribunal which are apparent. If such application is rejected by the Tribunal, it will not mean that the department has given up its right to seek reference of the question of law, which in the opinion of the department, arise from the order of the Tribunal. - Tribunal was under an obligation to examine as to whether the question of law as sought to be referred to the High Court arise from the order of the Tribunal or not. The Reference Application could not have been dismissed as infructuous only because the rectification application has been dismissed as withdrawn - Tribunal dated 01.06.2001 cannot be legally sustained. It is hereby quashed - Decided in favour of Revenue.
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