2018 (10) TMI 820

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....plication 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) which was observed by the Tribunal as not i....

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....ch 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 CESTAT Procedure Rules empowers the successor....