https://www.taxtmi.com/caselaws?id=92603 The Appellate Tribunal recalled its order dated 10-5-1999 in ITA No. 299/Del./98 for rectification following a Motion Application (M.A.) by the assessee's counsel. The Tribunal acknowledged the failure to consider all grounds and evidence, leading to an oversight in the decision-making process. Consequently, the Tribunal allowed the M.A., setting aside the previous order and directing a fresh disposal on merit, emphasizing the importance of considering all contentions and evidence presented by the parties. en-us Mon, 01 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92603 The Appellate Tribunal recalled its order dated 10-5-1999 in ITA No. 299/Del./98 for rectification following a Motion Application (M.A.) by the assessee's counsel. The Tribunal acknowledged the failure to consider all grounds and evidence, leading to an oversight in the decision-making process. Consequently, the Tribunal allowed the M.A., setting aside the previous order and directing a fresh disposal on merit, emphasizing the importance of considering all contentions and evidence presented by the parties. Case-Laws Central Excise Mon, 01 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92603