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    <title>2001 (5) TMI 267 - CEGAT, NEW DELHI</title>
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    <description>Rectification under Rule 31A was confined to correcting an apparent mistake on the face of the record and could not be used to reopen a reasoned ex parte stay order or to substitute for an application to set it aside. Notices had been issued to the correspondence address furnished in the appeal papers, and no affidavit showed any change of address or disclosure of a residential address for service. As no patent error of fact or law was shown, the Tribunal rejected the miscellaneous applications and left the stay order undisturbed, including the partial pre-deposit, waiver of the balance, and stay of recovery.</description>
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      <link>https://www.taxtmi.com/caselaws?id=96170</link>
      <description>Rectification under Rule 31A was confined to correcting an apparent mistake on the face of the record and could not be used to reopen a reasoned ex parte stay order or to substitute for an application to set it aside. Notices had been issued to the correspondence address furnished in the appeal papers, and no affidavit showed any change of address or disclosure of a residential address for service. As no patent error of fact or law was shown, the Tribunal rejected the miscellaneous applications and left the stay order undisturbed, including the partial pre-deposit, waiver of the balance, and stay of recovery.</description>
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