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2014 (11) TMI 1182 - GUJARAT HIGH COURTRectification of Mistake/Recall of order - CENVAT credit - invoices raised by unknown/nonexisting firms - Held that:- At the first instance, when this Court is expected to examine only substantial question of law, we refuse to undertake such an exercise. Instead, we leave it to the Department to approach the Tribunal either for rectification or for recalling the order by pointing out relevant facts and the reason why the departmental representative might have been misled into giving such a concession. The concession on facts or law given by the legal representative of a party, may not bind the party. However, entertaining the dispute of the Department before us would deprive us of the analysis and opinion of the Tribunal on the comparison of facts - appeal disposed off.
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