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    <title>1999 (12) TMI 318 - CEGAT, NEW DELHI</title>
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    <description>A Tribunal order was sought to be recalled on the ground that it was ex parte and that rectification was available. The record showed that the respondent had filed written submissions on the hearing date, those submissions were on record and signed by counsel, and the appeal was decided after considering them. On that basis, the claim that the matter was decided without participation or without consideration on merits was not supported. The recall and rectification application was therefore held not maintainable and was rejected.</description>
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      <title>1999 (12) TMI 318 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93373</link>
      <description>A Tribunal order was sought to be recalled on the ground that it was ex parte and that rectification was available. The record showed that the respondent had filed written submissions on the hearing date, those submissions were on record and signed by counsel, and the appeal was decided after considering them. On that basis, the claim that the matter was decided without participation or without consideration on merits was not supported. The recall and rectification application was therefore held not maintainable and was rejected.</description>
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