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    <title>1992 (12) TMI 149 - CEGAT, NEW DELHI</title>
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    <description>A miscellaneous application for rehearing was treated as maintainable where the operative portion of the earlier order had only been announced, but the order had not yet been signed or formally issued with reasons. Because the request to reopen the matter was made before any detailed order came into existence, the Tribunal held that the order could be recalled and the appeal reheard. The decision turns on the distinction between an announced operative portion and a completed signed order, and on the Tribunal&#039;s ability to recall proceedings before formal issuance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82558</link>
      <description>A miscellaneous application for rehearing was treated as maintainable where the operative portion of the earlier order had only been announced, but the order had not yet been signed or formally issued with reasons. Because the request to reopen the matter was made before any detailed order came into existence, the Tribunal held that the order could be recalled and the appeal reheard. The decision turns on the distinction between an announced operative portion and a completed signed order, and on the Tribunal&#039;s ability to recall proceedings before formal issuance.</description>
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