2013 (11) TMI 1788

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....Per D. Manmohan, V.P. Vide miscellaneous application dated 10.09.2012 the assessee herein requested for recall of the order dated 30.05.2012 on the ground that the impugned order is based on certain incorrect facts and therefore deserves to be recalled for fresh hearing. There was a difference of opinion between the Members of the Division Bench with regard to the issue of recall and thus the ma....

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....ion will have any impact on the decision taken by the Tribunal or that the decision of the Tribunal would have been different if the correct facts had been considered. 2. Whether considering the facts that there is difference of opinion between the two Members as to whether the factual errors will have any impact on the decision of the Tribunal or not, can the order be recalled for fresh adjudi....