2017 (3) TMI 1621

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.... Shri G. Venkat Rao, G. Prahlad, Advocates, for the Appellant. Shri Guna Ranjan, Superintendent (AR), for the Respondent. ORDER The above application for rectification of mistake has been filed by the department seeking to rectify the defect in Final Order passed by the Tribunal. 2. On behalf of the department, the ld. AR Sh. Guna Ranjan submitted that the issue in the above appe....

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....e application, it is indeed correct that the issue stands covered by the Larger Bench judgment in the case of Kumar Arch. Tech Pvt. Ltd. (supra). Instead the Tribunal has erroneously relied upon the judgment in the case of Khanna Paper Mills Ltd., which deals with another issue. In view thereof, I deem it fit to allow the application seeking rectification of mistake in the Final Order. The above F....