https://www.taxtmi.com/caselaws?id=107567 Omission of a timely filed written synopsis and the case law cited in it from consideration before passing the final order was treated as a mistake apparent on the face of the record. The Tribunal noted that the hearing had concluded and the matter had been reserved, but the synopsis, though received within time, was not part of the material used in the earlier decision. Because the omitted submissions contained authorities and arguments supporting the applicants, the Tribunal allowed the rectification applications, recalled the final order, and directed a fresh hearing. en-us Fri, 30 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107567 Omission of a timely filed written synopsis and the case law cited in it from consideration before passing the final order was treated as a mistake apparent on the face of the record. The Tribunal noted that the hearing had concluded and the matter had been reserved, but the synopsis, though received within time, was not part of the material used in the earlier decision. Because the omitted submissions contained authorities and arguments supporting the applicants, the Tribunal allowed the rectification applications, recalled the final order, and directed a fresh hearing. Case-Laws Customs Fri, 30 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107567