2018 (7) TMI 406

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....ri H.S. Abedin, AC(AR) for the Applicant (s) Adjournment request for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. The Misc. Application for Rectification of Mistake has been filed by the Revenue with regard to the order passed by this Bench vide Final Order No. 76460/2017 dated 03.08.2017. For the purpose of proper appreciation of the case, the paragraph numbers 2 and 4 of the s....

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....ity with such direction he may think fit for fresh decision or as the case may be after taking additional evidences, if necessary" which existed in section 35A(3) prior to 11.05.2002 were deleted w.e.f. 11.05.2001." 2. I also find from the record that the Revenue in the grounds of appeal had prayed for remanding the matter to the Commissioner (Appeals). Accordingly, paragraph number 5 of the Fi....