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2016 (12) TMI 1231
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.... K. Sahu, Advocate for the Appellant 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 authoriz....
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....5. It is his submission that applicant has to clarify that 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 ....
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....om the earlier counsel, it is not a proper authorization 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 grant....