2018 (5) TMI 163

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....s): Shri Latendu Patra, Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. This is an application seeking rectification of mistake claimed to have been apparent on the face of the order dated 18.8.2015. 3. Learned Advocate Shri Hardik Modh appearing for the applicant submits that while formulating the opinion as recorded at para 6 of the order, this Tribunal has consid....

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.... in the contention of the learned AR for the Revenue. We find that Tribunal after considering all aspects of the case and after hearing both sides and going through the records/evidences, arrived at the conclusion that the appeal filed by Liladhar T. Khusiliani was devoid of merit. The contention of the appellant now that if all the evidences are considered again including the reasoning and argume....