2003 (4) TMI 379

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...., JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. Applicants filed this application for rectification of mistake in the Final Order dated 4-10-2002 passed by the Tribunal. 3. The contention of the applicants is that the Tribunal in the Final Order wrongly relied upon the decision of the Hon'ble Supreme Court in the case of C.C.E. v. Flock ....

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....at the subsequent decision cannot be basis for rectification of mistake. The Tribunal, while passing the Final Order, relied upon the decision of the Hon'ble Supreme Court. We find that the mistake, which requires rectification, should be apparent on record. The Hon'ble Supreme Court in the case of T.S. Balram, I.T. Officer, Company Circle-IV, Bombay v. M/s. Volkart Brothers, Bombay & Ors. reporte....