2018 (7) TMI 845

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..... Shri Rajesh Ostwal, Advocate, for respondent ORDER Per: Dr. D.M. Misra This is an application for rectification of mistake claimed to be apparent on the order dated 28.9.2017. 2. Learned Advocate for the respondent has submitted that even though the matter has been remanded by this Tribunal to the adjudicating authority after setting aside the order to examine whether finalization of provis .....

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..... authority to examine the applicability of provisional assessment and consequent determination of the valuation. We do not find any mistake apparent on the record nor any basis in the apprehension of the respondent that ancillary issues could not be raised in the de novo proceeding. The respondent is at liberty to raise the issues relevant to the case and raised in the appeal. 5. In the result, MA .....

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