2017 (11) TMI 403

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....for the Respondent. The applicant/appellant has filed the miscellaneous petition for rectification of order under Section 35C(2) of the Act. The applicant has stated in the application that he filed Appeal No. ST/531/2010 which was placed before the SMB and the same was disposed of vide order No. 20808/2015, dated 20-3-2015 [2015 (39) S.T.R. 824 (Tri.-Bang.)]. He further stated that the appeal ....

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....matter by the Single Member Bench is a mistake apparent on the record and the said order needs to be recalled. In support of his submissions he relied upon the following decisions : (1)     Sheth P.T. Surat General Hospital v. CC [2007 (219) E.L.T. 704 (T-Mum.)] (2)     Smriti Properties Pvt. Ltd. v. Settlement Commission [2005 (191) E.L.T. 128 (Cal.) ....