2013 (11) TMI 1560

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....borty, Advocate, for the Appellant. Shri A.K. Biswas, Supdt. (AR), for the Respondent. ORDER These two miscellaneous applications are filed on 9th April, 2013; one is for recalling of the Tribunal's Order dated 30-10-2012 and second for rectification of mistake, apparent on the face of the said order. Vide Order No. S-1357/A-781/Kol/2012, dated 30-10-2012, this Tribunal had dismissed thei....

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....eds to be re-called after rectifying the mistake apparent on record. 2. Per contra, the ld. AR for the Revenue, has submitted that subsequent change/development in law, cannot be the basis for rectification of an order passed by this Tribunal. In support, he has referred to the decision of the Hon'ble Supreme Court in the case of CCEx., Belapur v. R.D.C. Concrete India Pvt. Ltd. - 2011 (27....