TaxTMI 
TaxTMI 
2018 (8) TMI 635
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....Advocate) For Respondent: Shri S.k.ShukIa (A.R.) ORDER Per: Raju 1. This Rectification of Mistake application has been filed by the G D Overseas and ors in respect of the order of Tribunal No. A.10697/10728/2017 dated 31.03.2017. 2. The Ld. Counsel for the appellant pointed out that the order of Tribunal is based on the decision of Hon'ble High Court in the case of Orian Enterprises 20....
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....s passed on 31.03.2017. The order of Hon'ble High Court of Delhi being relied on in this application was passed on 15.09.2017, that is, almost six months after the Tribunal order. The Tribunal order dated 21.03.2017 relied on the decision of Hon'ble High Court of Delhi in case of Orian Enterprises 2015 (326) ELT 117 (Del.). The said decision of Hon'ble High Court of Delhi has been revi....
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....ive members bench of Tribunal in case of Hindustan Lever Ltd. In para 7 and 8 said decision following has been observed. "7. In the circumstances, it was incumbent upon the Tribunal to take into consideration the Apex Court's decision to which its attention was invited in the rectification proceedings. The case of the petitioner is more sound considering the fact that the decision of the Apex....
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....d dealing with the contention that it was not open to the assessee to seek such rectification by placing reliance on a judgment of the Supreme Court rendered subsequent to the assessment, held in paragraph 13 of the judgment that, notwithstanding what may have been done by any authority below the Supreme Court, when the Supreme Court pronounces on the true position of law any decision rendered by ....