2013 (11) TMI 79

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..... rrect - The assessee has a remedy in the form of an appeal before the Hon’ble High Court and if this is considered as a mistake and an attempt is made to rectify, it would be amount to review of the order of this Tribunal which the Tribunal has no powers to do - The application for rectification of mistake is rejected – Decided against Assessee. - Appeal No.E/654/2011 - - - Dated:- 17-7-2013 - .....

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..... no penalty could have been imposed. It is his submission that the issue of penalty was not addressed by the Tribunal and therefore there is a mistake. 3. I have considered the submissions and I find that there is no mistake in the order. The prayer made by the Department was to allow the appeal and the assessee was represented by their counsel. The order was dictated in the court and the submiss .....

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