2018 (10) TMI 820

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....ondent ORDER Heard on the ROM application filed under Section 35C(2) from the applicants sides only, as OP is absent despite notice. 2. The contention of the applicant, who is the appellant in the appeal no. E/85668/2016, is that the order was passed by my predecessor Dr. D.N. Panda, Judicial Member on 06.10.2017 discussing about the merit of order passed by the Commissioner (Appeals) whi....

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.... the case to the authority which passed such decision or order with such direction as Appellate Tribunal may think fit for a fresh adjudication or decision. Therefore such order in remanding the matter back to the adjudicating authority appears to be typographical error and in exercise of power vested under Section 35C(2), such mistake can be rectified by this Appellate Tribunal itself and the CES....