2000 (7) TMI 430

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..... ber (J)]. This is an application filed by the assessee to rectify the mistake with reference to the reference order No. 7/98-B1, dated 19-6-1998. 2. When the matter was called none appeared on behalf of the appellant. However, they have requested to decide the matter on merits. It was submitted by them in their application that issue relates to benefit of exemption under Notification No. 1 .....

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..... regard cannot said to be a mistake apparent from the record. To rectify a mistake not only it should be a mistake apparent arising out of the order but it should be apparent from the record. Wrong conclusion or wrong judgment, if any, such mistake cannot be said to be a mistake apparent from the record. We hold that no mistake has been crept in the order and at any rate mistake cannot said to be .....

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