1989 (12) TMI 215

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.... Shri L.C. Chakraborty, D.R., for the Respondent. [Order per : I.J. Rao, Member (T)]. - We heard Shri Jain, Consultant in support of the 3 applications for rectification of mistakes and Shri Chakraborty in opposition. Shri Jain, the learned Consultant submitted that there are a number of errors in the impugned order and argued in detail about all of them. However, keeping in mind that whe....

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....cation No. 264/67 as an independent Notification, the Tribunal misdirected itself and that this was clearly a mistake apparent on the face of the record. The learned Consultant further submitted that in paragraph 6 the Tribunal recorded that "neither expressly nor by necessary implication was the latter Notification an amendment of the former". We verified the Notification No. 264/67 and found tha....

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.... variety of paper falling under Item 17 of the 1st Schedule to the Act, provided that it is a single sheet of fluted paper." 4. It is difficult to hold that in view of the circumstances that this error did not go to the root of the matter or that it did not influence the outcome of the judgment. We, therefore, hold that the view taken on Notification No. 264/67 as recorded in the impugned order....