2006 (3) TMI 475

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..... Ashima B. Jindal, JDR, for the Respondent. [Order]. - Heard both sides and perused the records. 2. The Rectification of Mistake application is in regard to Tribunal's Final Order No. A/217/2005-NB(SM), dated 28-2-2005 in Appeal No. E/2219/2002-NB(SM). That appeal had arisen out of the Order-in-Appeal No. 239/CE/Chd-II/2002, dated 18-6-2002 passed by Commissioner (Appeals). The poin....

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....d. Counsel for the assessee is that the Division Bench's order was passed ex parte and without any regard to the appeal filed by the assessee. He, therefore, submits that the Division Bench's order had no concern with the appeal of the assessee and the Single Bench was right in considering and passing appropriate order in the assessee's appeal. 5. There is no apparent mistake in the final ....