2019 (9) TMI 1676

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....Joshi Respondent by : Shri Senthil 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 07.0....

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.... such amended order has been duly brought to the notice 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 o....