2004 (7) TMI 689

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the circumstances of the case, the Tribunal was justified in law in holding that an oversight of the fact cannot constitute a mistake apparent from record under Section 254(2) of the Act ?" "2. Whether, on the facts and in the circumstances of the case, the Tribunal has rightly refused to allow benefit of telescoping to the appellant while passing the impugned order dt. 16th Oct., 2000....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. Mr. Kasliwal, learned counsel for the appellant, submits that he has raised the issue regarding addition in telescoping, but that has not been considered and discussed, therefore, there is apparent mistake in the order and the miscellaneous application has wrongly been rejected. 5. Mr. Mathur, learned counsel for the Department, submits that when there is no apparent mistake in the appeal....