TaxTMI 
TaxTMI 
2023 (6) TMI 908
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....he Respondent : Shri Nagendra Yadav, Authorized Representative ORDER Pursuant to the order dated May 19, 2023, the Deputy Registrar has submitted an explanation dated 24.05.2023. After taking note of the fact that this appeal had earlier been dismissed by a Division Bench of the Tribunal comprising Hon'ble President and Shri P.V. Subba Rao, (Member Technical) on August 10, 2022, the office has n....
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.... 3. In application for rectification of mistake the prayer is to rectify a mistake in the order but an application for recall of the order is for recall of the entire order. It, therefore, does not appeal to reason as to why an application for recall of the order can be placed before another Bench of the Tribunal. If this practice is permitted to continue an appellant can resort to the practice of....
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....eals with action on appeal for appellant's default is reproduced below: "Rule 20. Action on appeal for appellant's default - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is recalled on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and....
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....s in the absence of the learned counsel for the appellant 8. In any view of the matter, once an application for rectification of mistake had also been filed by the appellant, it was the bounden duty of the office to have listed the application before the same Bench. As the office note also indicates, the application for rectification of order was filed on February 10, 2023 and the matter was list....