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    <description>The Tribunal upheld the rectification order correcting a mistake in an earlier rectification order, emphasizing the independent existence of rectification orders and the distinct limitation period for rectifying such errors. The interpretation of Section 154(1)(a) allowed for rectification of mistakes in rectification orders, ensuring timely correction without undue hardship. The appeal was allowed, and the cross-objection was dismissed.</description>
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      <description>The Tribunal upheld the rectification order correcting a mistake in an earlier rectification order, emphasizing the independent existence of rectification orders and the distinct limitation period for rectifying such errors. The interpretation of Section 154(1)(a) allowed for rectification of mistakes in rectification orders, ensuring timely correction without undue hardship. The appeal was allowed, and the cross-objection was dismissed.</description>
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