1995 (6) TMI 117

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..... mber (T)]. This application arises out of the order of the Tribunal bearing No. 540/94. The appellants have sought for rectification of the order. The Tribunal had passed this order taking into consideration the pleas made before the Bench at the time of the personal hearing as urged by the Consultant who appeared at that time. The plea of the appellants is that in a similar matter in the ca .....

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..... ds of limitation. He stressed that in any case the Tribunal could not have passed the order on merits since a similar matter had been referred to the Larger Bench for consideration. He pleaded that legally order on merits could not have been passed by this Bench. He was asked to cite any case law in support of his this plea. He has fairly conceded there is no case law on the issue. Adverting to th .....

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..... d and declaration filed for the year 1988-89. In this background the learned Advocate was asked how a plea of a mistake on face of the record could be urged when the Consultant himself did not put forth any plea in the context of the declaration filed for the year 1989-90. The learned Advocate had no specific plea to make in this background. In so far as this point is concerned therefore we hold t .....

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