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Issues: Whether the Appellate Board could correct its earlier order under the provision permitting correction of clerical or arithmetical mistakes and accidental slips or omissions, and whether the order setting aside the penalty was liable to be interfered with.
Analysis: The order under challenge was passed on review after hearing both sides. The correction power was invoked on the footing that the earlier order contained an accidental slip and an internal inconsistency regarding receipt of the amount. The Court also noted the absence of the respondent and the lack of any further material to displace the Board's conclusion.
Conclusion: The correction made by the Appellate Board was left undisturbed and the challenge to it failed.