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    <title>2001 (6) TMI 279 - CEGAT, NEW DELHI</title>
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    <description>A rectification of mistake application was held not maintainable because it was not shown to have been filed by the appellants themselves and the advocate who presented it had no vakalatnama or authority letter on record. In the absence of proof of authorisation, the advocate could not validly contend that the earlier order suffered from a violation of provisions or had not been decided on merits. The challenge was therefore rejected and the application dismissed as not maintainable.</description>
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      <title>2001 (6) TMI 279 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=96230</link>
      <description>A rectification of mistake application was held not maintainable because it was not shown to have been filed by the appellants themselves and the advocate who presented it had no vakalatnama or authority letter on record. In the absence of proof of authorisation, the advocate could not validly contend that the earlier order suffered from a violation of provisions or had not been decided on merits. The challenge was therefore rejected and the application dismissed as not maintainable.</description>
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