Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (3) TMI 548

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of earlier order of the Tribunal by a fresh decision is not permissible. Following various decisions of Apex Court, rectifiable mistake apparent from the record has been explained in that case. Where microscopic analysis is not required to notice mistake from record but is mere apparent that only can be rectified. Therefore, prayer of Revenue is rejected. - E/2874/2009 - 114/2011-EX(PB) - D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry of the same, to come to its rescue. So also Tribunal has no power to review its own order nor has power to recall an order passed earlier for substitution by another. 3. Tribunal has occasion to deal with the power of rectification of mistake elaborately in the case of Mahalaxmi Cable Industries case reported in 2010 (258) E.L.T. 369 (Trib.-Del.). Following various decisions of Apex Court, re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates