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    <title>1996 (8) TMI 172 - CEGAT, NEW DELHI</title>
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    <description>The ROM application seeking a three-Member Bench for rectification proceedings was initially heard by a two-Member Bench, leading to objections. Despite objections, the rectification application was rejected. The Tribunal, following guidance from a Supreme Court decision, recalled the earlier order and decided the ROM application with a three-Member Bench. The applicant alleged mistakes in the application, but the Tribunal found no errors warranting rectification and rejected the application. The judgment highlighted the significance of legal precedents and laws in assessing the need for rectification in similar cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85404</link>
      <description>The ROM application seeking a three-Member Bench for rectification proceedings was initially heard by a two-Member Bench, leading to objections. Despite objections, the rectification application was rejected. The Tribunal, following guidance from a Supreme Court decision, recalled the earlier order and decided the ROM application with a three-Member Bench. The applicant alleged mistakes in the application, but the Tribunal found no errors warranting rectification and rejected the application. The judgment highlighted the significance of legal precedents and laws in assessing the need for rectification in similar cases.</description>
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