https://www.taxtmi.com/caselaws?id=47402 A point covered by a binding Supreme Court or jurisdictional High Court decision is not a debatable issue and may constitute a mistake apparent from the record. The Tribunal was required to consider the subsequently pointed out Supreme Court ruling, since it had already been pronounced before the appeal was decided, even if reported later. A change in the representative appearing in rectification proceedings was irrelevant, because the matter depended on the record and not on who appeared. The rejection of rectification was therefore unsustainable and was set aside, with the matter remanded for fresh consideration after hearing both sides. en-us Tue, 05 Apr 2005 00:00:00 +0530 Thu, 09 May 2024 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47402 A point covered by a binding Supreme Court or jurisdictional High Court decision is not a debatable issue and may constitute a mistake apparent from the record. The Tribunal was required to consider the subsequently pointed out Supreme Court ruling, since it had already been pronounced before the appeal was decided, even if reported later. A change in the representative appearing in rectification proceedings was irrelevant, because the matter depended on the record and not on who appeared. The rejection of rectification was therefore unsustainable and was set aside, with the matter remanded for fresh consideration after hearing both sides. Case-Laws Central Excise Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47402