2019 (9) TMI 1676

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....l Kumar ORDER GIVING EFFECT TO THE ORDER OF THIRD MEMBER U/S 254(1) We noted that the Third Member has decided the first question referred to him vide para 13 of his order as under :- "13. In view of the above, the obvious conclusion in this matter is that there did exist a mistake apparent on record qua this issue in the Tribunal order dated 07.07.2017." Hence, question no. 1 is decided in....

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....of the adjudicating authority/court during the relevant proceedings, definitely constitutes a mistake apparent from record. The factum of the amended order having been brought on the record before the adjudicating authority renders the record of that authority to include the amended order. The amended order thus becomes a part of the record of the adjudicating authority and not following that amen....