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    <description>The Tribunal dismissed the Revenue&#039;s application seeking rectification of a mistake in the Final Order, which set aside the penalty imposed on the appellant. The Tribunal found that the matter had been decided on its merits after considering submissions from both parties and that no error was apparent on the face of the record. Consequently, the Tribunal upheld its previous order, concluding the legal proceedings in this case.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s application seeking rectification of a mistake in the Final Order, which set aside the penalty imposed on the appellant. The Tribunal found that the matter had been decided on its merits after considering submissions from both parties and that no error was apparent on the face of the record. Consequently, the Tribunal upheld its previous order, concluding the legal proceedings in this case.</description>
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