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2015 (6) TMI 1048 - BOMBAY HIGH COURTRectification appeal - mistake apparent on the face of the record - Held that:- Commissioner ought not to have impugned the ultimate direction. Today, the position is that the rectification application of the dealer is allowed. The dealer had partly succeeded before the Tribunal and had persuaded it to remand the matter to the Joint Commissioner. That initial order dated September 12, 2012, is wholly set aside. The Tribunal has directed that the appeal will have to be heard afresh on merits and in accordance with law. Both parties will have adequate opportunity of placing their versions when the appeal is heard afresh. We do not see any prejudice to the Commissioner and rather the Department of Sales Tax. We are surprised that the Commissioner has approached this court. Commissioner does not impugn the initial order of remand and partial success of the respondent in the appeal. It is the dealer-respondent who approached the Tribunal and by filing rectification applications. In such circumstances, the Commissioner could not have instituted the present writ petition. Moreso, when there is presently no loss of revenue nor is any serious prejudice caused to the Revenue. The Commissioner/Revenue will have full and complete opportunity to satisfy the Tribunal when it hears the appeal afresh that the order passed by the Joint Commissioner on April 21, 2011 is in accordance with law. In such circumstances, this writ petition has no merit and is completely misconceived. - Decided against the Revenue
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