2013 (11) TMI 84

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....epresentative For the Respondent: Shri S. Chakraborty, Assistant Commissioner ORDER Per Dr. D. M. Misra : This Miscellaneous Application is filed seeking rectification of mistake of the order passed by this Tribunal vide Order No.A-681/Kol/2010 dated 01.12.2010. 2. At the outset, the ld. Authorized Representative (A.R.) of the Applicant Company, has pointed out that a mistake has be....

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.... not be different, thus, there is a mistake apparent on the face of the record. 3. The ld. A.R. appearing for the Revenue, has submitted that the appeal was heard at length and both sides had advanced their arguments and also the order was dictated in the presence of both sides in the open Court. Now, the point raised by the applicant seeking rectification of the order, is not an error apparent....