TMI Blog2018 (9) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... application is filed by the appellant seeking to rectify the errors apparent on the face of the record in the Final Order dated 26.10.2017 passed by this Tribunal. 2. None appeared for the appellant, though the grounds have been stated in detail in the application for rectification of mistake. It is pointed out by the appellant that though the Tribunal allowed the credit in respect of various se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration the submission made by both sides as well as following the decisions in the case of - 2009 (15) STR 657 (Bom.), the Tribunal had held that credit is eligible and by typographical error, it has been stated that the disallowance of credit is 'justified' though the impugned order has been set aside on this count. Since being a typographical error, I am of the view that the error ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order is modified to the extent of rectifying the mistake in the last paragraph by inserting the words 'unjustified' instead of 'justified' in the last sentence of the order. The said sentence shall read as under:- "Following the same and also taking into consideration the facts presented before the Bench, I am of the view that disallowance of credit is unjustified and the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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