2006 (3) TMI 475

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..... Heard both sides and perused the records. 2. The Rectification of Mistake application is in regard to Tribunal s Final Order No. A/217/2005-NB(SM), dated 28-2-2005 in Appeal No. E/2219/2002-NB(SM). That appeal had arisen out of the Order-in-Appeal No. 239/CE/Chd-II/2002, dated 18-6-2002 passed by Commissioner (Appeals). The point raised in the present application is that against the same order-i .....

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..... te and without any regard to the appeal filed by the assessee. He, therefore, submits that the Division Bench s order had no concern with the appeal of the assessee and the Single Bench was right in considering and passing appropriate order in the assessee s appeal. 5. There is no apparent mistake in the final order of the Tribunal. It is clear from the perusal of the Division Bench s order date .....

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