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    <title>2001 (11) TMI 106 - CEGAT, COURT NO. I, NEW DELHI</title>
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    <description>A rectification request against portions of a Member&#039;s opinion in a matter already referred to a Larger Bench was held not maintainable. The Tribunal treated the disputed paragraphs as part of the opinion only, and reasoned that any findings could be fully challenged by both sides at the final hearing. Because no prejudice or injustice would arise from considering all contentions then, it declined to use its inherent procedural power under Rule 41 to delete the passages before hearing the appeal. The application was therefore rejected, and no separate interference was ordered.</description>
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      <title>2001 (11) TMI 106 - CEGAT, COURT NO. I, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=48906</link>
      <description>A rectification request against portions of a Member&#039;s opinion in a matter already referred to a Larger Bench was held not maintainable. The Tribunal treated the disputed paragraphs as part of the opinion only, and reasoned that any findings could be fully challenged by both sides at the final hearing. Because no prejudice or injustice would arise from considering all contentions then, it declined to use its inherent procedural power under Rule 41 to delete the passages before hearing the appeal. The application was therefore rejected, and no separate interference was ordered.</description>
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