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2009 (5) TMI 64 - HC - Service TaxRectification of Mistake – held that - once there be two orders, it is not possible to say that they are merely opinions. These are two distinct judgments, which on account of difference in answer to the points raised, the members differ on the reliefs to be granted and as such is not a final decision. It is therefore, not possible to accept the contention as argued on behalf of the revenue that these being merely opinions the application for rectification is not maintainable. In our opinion, such an application would be maintainable - The Court or tribunal in such case has an inherent jurisdiction to decide an application for rectification so that the real controversy in issue is decided and/or referred if there be any difference of opinion amongst the members to a third Member. The Court or Tribunal in deciding an appeal have to frame points for determination which would be relevant for answering the contrary in appeal. Once points are framed, each point has to be answered by the Tribunal.
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