Natural justice and rectification: omission to consider the extended-period plea justified recall of the final order and rehearing.

The Tribunal held that where the plea on non-applicability of the extended period was not considered in the final order, the omission justified recall in rectification. It found that the issue had remained undecided and, in the interest of natural justice, the earlier order could not stand without addressing that contention. The rectification application was therefore allowed, the final order was recalled, and the appeal was directed to be reheard.

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Issues: Whether the final order should be recalled in rectification on the ground that the plea regarding non-applicability of the extended period had not been discussed or decided.

Analysis: The Tribunal found that the contention relating to the extended period had not been considered in the final order. It held that, in the interest of natural justice, the omission warranted recall of the earlier order and rehearing of the matter.

Outcome: The rectification application was allowed, the final order was recalled, and the appeal was directed to be reheard.

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