Issues involved: Application for rectification of Tribunal's order based on incorrect provision of law in show-cause notice.
Summary: The Department applied for rectification of the Tribunal's order, arguing that the mention of an incorrect provision of law in the show-cause notice did not invalidate it. The Tribunal rejected the application, leading to the appeal. The Supreme Court held that the mere mention of a wrong provision of law does not invalidate the exercise of power if the correct power was available. The rejection of the rectification application was deemed contrary to law. Consequently, the Tribunal's order rejecting the Department's application was set aside, allowing for the appeal to be decided afresh on merits. The appeal was disposed of with no costs incurred.
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