2017 (5) TMI 804

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resented by: Mr. Ashutosh Nath, Assistant Commissioner (AR) ORDER Per: M.V. Ravindran This application for rectification of mistake is filed by the appellant/applicant seeking rectification of the error in final order No.A/88099-88101/16 dated 21.6.2016. 2. Learned counsel appearing for the applicant takes us through the order passed by the Bench and the application made. It is his submission ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the application for rectification of mistake which has been filed by the assessee/applicant is to be dismissed for more than one reason. 5. Firstly, we find that we have followed the judgment of the Tribunal in the case of Leisureland Pvt. Ltd. which has been upheld by the Apex Court. After going through the judgment, we have recorded the clear finding by reproducing the ratio in the case of ....