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    <title>2008 (4) TMI 143 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal through remand, emphasizing the importance of rectifying mistakes in orders to ensure procedural fairness and accuracy in tax matters. The Commissioner&#039;s dismissal of the rectification request was deemed incorrect as the mistake in mentioning the date of deposit was evident from the records. The impugned order was set aside, and the matter was remanded back to the Commissioner for a fresh decision after proper examination of the records, providing the appellant with a fair opportunity.</description>
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      <description>The Tribunal allowed the appeal through remand, emphasizing the importance of rectifying mistakes in orders to ensure procedural fairness and accuracy in tax matters. The Commissioner&#039;s dismissal of the rectification request was deemed incorrect as the mistake in mentioning the date of deposit was evident from the records. The impugned order was set aside, and the matter was remanded back to the Commissioner for a fresh decision after proper examination of the records, providing the appellant with a fair opportunity.</description>
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