2016 (12) TMI 1231

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....t Shri S. R. Nair, E.O. (AR) for the Respondent Per : M.V. Ravindran This application is filed for rectification of mistake in final Order No. A/85260/16/STB dated 31-12-2015. 2. Heard both sides and perused the records. 3. Ld. Counsel submits that there are errors apparent on face of the records which are: (a) Appellant had changed the authorized representative and authorized representative....

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....hat entire amount of interest was paid and the Additional Commissioner as well as the Commissioner (Appeals) had not considered this aspect properly. It is the submission that the Tribunal has erroneously concluded that the applicant has not paid the entire interest involved. 6. Considering the submissions made by both sides and on perusal of the records, we find no merits in the submission made ....

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....and advocate on record may not be aware that he is not to represent in the matter, accordingly Advocate on record was correct in arguing the matter before us. On perusal of power of attorney, we note that the applicant has only authorized the chartered accountant appearing before the Tribunal but has not revoked the earlier Vakalatnama granted to the advocate on record. Be that as it may, on merit....