2019 (3) TMI 419

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..... is evident that without considering the submissions made by Revenue, the Tribunal had passed the order dated 13.04.2018, which is an apparent mistake on the face of the record. Accordingly, the miscellaneous application filed by Revenue merits consideration for recalling the order dated 13.04.2018 and for hearing of appeal afresh. The miscellaneous application filed by Revenue is allowed and Re .....

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..... der passed by the Tribunal. In this context, the Learned AR for Revenue has submitted the written submission, which was filed pursuant to the directions of the Tribunal. 3. We find that on 18.01.2018, the appeal was heard in presence of both sides and the order was reserved. Both sides were directed to file written submissions within 2 weeks from such date. Revenue through its Authorised Repres .....

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