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2019 (3) TMI 1490 - CESTAT CHENNAIRectification of mistake - error apparent on the face of record or not - Held that:- The issue that came up in appeal was thoroughly analyzed and interference was made with the impugned Order by relying on the ratio laid down by the Hon'ble High Court of Madras in the case of the same respondent [2013 (12) TMI 817 - MADRAS HIGH COURT]. It is also noted that the case in appeal was very much similar to the case before the Hon'ble High Court, which was relied upon. Thus, the impugned Order having been disposed on merits, there is no error on the face of record that requires rectification.
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